Country deep dive
Slovenia's public sector has required e-invoices since 1 January 2015 under ZOPSPU/ZOPSPU-A, routed through UJP's central EVIT hub. B2B e-invoicing had no general mandate until 2025, when parliament passed ZIERDED (published in the Official Gazette as Uradni list RS, st. 85/2025, 6 November 2025) -- Slovenia's first mandatory business-to-business e-invoicing law, with a certified e-path provider regime taking effect 1 April 2027 and the core exchange obligation following on 1 January 2028.
Since 1 January 2015, Slovenia's public sector has been required to receive invoices exclusively in electronic form, under the Payment Services for Budget Users Act (ZOPSPU / ZOPSPU-A). UJP (the Administration of the Republic of Slovenia for Public Payments) operates the mandatory central hub -- the "enotna vstopna in izstopna tocka" (EVIT, single entry/exit point) -- through which budget users exchange e-invoices, reachable via participating banks, contracted data processors, or UJP's own e-Racuni portal for suppliers without either.
The Zakon o izmenjavi elektronskih racunov in drugih elektronskih dokumentov (ZIERDED) -- Slovenia's first mandatory B2B e-invoicing law -- was published in the Official Gazette (Uradni list RS, st. 85/2025). It applies to every entity in Slovenia's Business Register and every self-employed person (Art. 7), sets a two-stage rollout (certified e-path providers from 1 April 2027, the core exchange obligation from 1 January 2028), and Art. 1 explicitly ties the law to transposing elements of the EU's ViDA directive (2025/516).
ZIERDED's Chapter 4 rules for certified e-path ("e-pot") providers apply from this date -- one of three permitted channels, alongside direct system-to-system exchange and Peppol, for compliant e-invoice and e-document exchange ahead of the 1 January 2028 mandatory-obligation date.
ZIERDED's core obligation takes effect: every entity in Slovenia's Business Register and every self-employed person must exchange e-invoices and other electronic documents through one of the law's three permitted channels -- certified e-path provider, direct system-to-system link, or Peppol -- formatted to the e-SLOG 2.0 standard (EN 16931-aligned). Non-compliance draws fines under Art. 24: EUR 1,000-3,000 for legal entities, EUR 500-1,500 for sole proprietors, EUR 100-500 for a responsible person, with a separate, lower Art. 25 range for consumer-invoice violations.
A ZIERDED-compliant invoice is exchanged through one of three permitted channels -- a certified e-path ("e-pot") provider, a direct system-to-system link, or Peppol -- formatted to the e-SLOG 2.0 standard, Slovenia's EN 16931-aligned national specification maintained by GZS (the Chamber of Commerce and Industry). This is a decentralized exchange model, not a government clearance platform: there is no single mandatory government portal for B2B invoices the way UJP's e-Racuni portal serves the public sector.
ZIERDED does not name a single mandatory transmission network the way some CTC-model countries do -- businesses choose among the three permitted channels, so your choice of provider matters more in Slovenia than in a single-platform regime.
UJP is sometimes described informally as Slovenia's "Peppol Authority" -- that title does not appear on OpenPeppol's own current authorities list, and UJP's government page describes its role as the EVIT hub operator, not a Peppol governance body. Treat UJP as the B2G hub, not a confirmed Peppol Authority, until a primary source says otherwise.
The B2B mandate applies universally -- every entity registered in Slovenia's Business Register and every self-employed person, with no size threshold or phased carve-out found in the law's text. B2G invoicing has applied to the entire public sector since 2015. This is a genuinely new B2B obligation, not an expansion of an existing one -- most Slovenian businesses have no current legal requirement to exchange e-invoices with each other, and that changes on 1 January 2028.
ZIERDED Art. 1 explicitly ties the law to transposing elements of the EU's ViDA directive (2025/516) -- expect further detail (e.g. any future digital reporting requirement) to develop as ViDA's own e-invoicing/digital-reporting pillar phases in across the EU toward 2030.
Most businesses reading this have no current B2B e-invoicing obligation in Slovenia -- the work ahead is choosing and testing one of ZIERDED's three permitted exchange channels well before the 1 January 2028 deadline, not reacting to something already in force.
Check whether your business already reaches Slovenian budget users through a bank, a UJP-contracted processor, or the UJP e-Racuni portal -- this obligation has applied since 2015 and is separate from the new B2B law.
The law permits three channels -- a certified e-path provider, a direct system-to-system link, or Peppol -- with no single mandatory platform; understand the trade-offs before committing.
e-SLOG 2.0 is Slovenia's national standard for both the existing B2G obligation and the new B2B law -- confirm your provider supports it rather than assuming generic EN 16931 support is sufficient.
ZIERDED's Chapter 4 certification rules only take effect on this date -- confirm any provider's certification is actually in force under the regime before relying on it.
The core mandatory exchange obligation applies to essentially all Business-Register-registered entities and self-employed persons from this date, with real fines under Art. 24/25 for non-compliance -- don't leave testing until the deadline.
ZIERDED backs its B2B mandate with real, article-specific fines under Art. 24 (core exchange violations) and a separate, lower Art. 25 range for consumer-invoice violations -- both independently confirmed against the Official Gazette text in this session, not taken from a secondary summary.
Other countries in the same region, ordered by their next dated milestone. Each links to a full briefing.