24. October 2025
Slovenian National Assembly adopts ZIERDED: mandatory B2B e-invoicing from 1 January 2028
On 23 October 2025, at its 35th session, the National Assembly adopted the Act on the Exchange of Electronic Invoices and Other Electronic Documents (ZIERDED). The act introduces mandatory exchange of e-invoices in B2B transactions in Slovenia.
Key points of the act
- Scope and timeline: As of 1 January 2028, all business entities registered in the Business Register and sole proprietors are required to exchange e-invoices. In consumer transactions and cross-border business, companies may use e-invoices, but are not obliged to do so.
- What is not an e-invoice: A PDF is not an e-invoice. An e-invoice is a structured XML (e.g., e-SLOG 2.0 or another internationally accepted standard). Visual representation of the e-invoice is required only when issuing invoices to consumers.
- Exchange standards: E-invoices are exchanged in the e-SLOG standard. Exchange is also permitted in syntaxes compliant with EN 16931 or other internationally accepted standards, provided this has been agreed in advance within contractual relationships between the issuer and the recipient or the consumer.
- Exchange methods: Decentralised exchange via e-invoicing service providers listed in the register maintained by PPA. Exchange via the PEPPOL network or a direct connection between issuer and recipient is also possible. Exchange via email is not permitted. Smaller obliged entities will also be able to exchange e-invoices through the Financial Administration's free miniBlagajna application.
- Reporting to Financial administration: The act does not introduce reporting of exchanged e-invoices to the Financial administration and does not affect the current fiscal verification system.
Similar obligations have already been introduced in Italy (B2B since 2019), Serbia and Romania; in 2026, they will follow in Croatia, Belgium, Poland and France; later in Germany, Slovakia, Estonia and Latvia. ZIERDED is also a step towards changes under ViDA (cross-border e-invoicing and reporting by 2030).
