Act on the exchange of electronic invoices and other electronic documents (ZIERDED)
The law will introduce uniform rules for the mandatory use of e-invoices in the business environment, with the aim of simplifying business, reducing administrative costs and ensuring greater security.
Mandatory exchange of e-invoices between companies
The law will introduce uniform rules for the mandatory use of e-invoices in the business environment, with the aim of simplifying business, reducing administrative costs and ensuring greater security.
e-SLOG 2.0
E-invoices will have to be exchanged in accordance with the e-SLOG 2.0 standard or another internationally recognised standard, if agreed in advance between the issuer and the recipient of the e-invoice.
Exchange by e-routes
Business entities will have to exchange e-invoices via registered e-invoicing providers, which will be included in the official list of the Slovenian Public Payments Administration (UJP).
An invoice sent by email will not be legally compliant
The exchange of e-invoices by email will not be allowed as it does not guarantee security and automated data processing.
Direct exchange is not allowed
The direct exchange of e-invoices will only be allowed if the issuer and the recipient have previously agreed and ensured compliance with the prescribed standards.
More detailed information on the forthcoming draft law
Benefits of automating accounting processes
The Government of the Republic of Slovenia approved the draft text of the Electronic Invoices and Other Electronic Documents Exchange Act (ZIERDED) on July 23, 2025, and sent it to the National Assembly for consideration, which means its implementation is approaching. The proposed law comprehensively regulates the exchange of e-invoices and other electronic business documents between all business entities. The law will establish uniform rules for the mandatory use of e-invoices in the business environment and increase oversight of digital document exchange. The key objectives of the legislation are to simplify business operations, reduce administrative costs, enhance security and transparency in e-invoice exchange, and align with European Union practices.
With the law coming into effect, expected on January 1, 2028, all business entities will be required to exchange e-invoices in their mutual contractual relationships.
Increased traceability and transparency of sent documents
The introduction of mandatory exchange of e-invoices and the integration of e-way bill providers will give businesses greater control over their business transactions. This will allow:
- Increased traceability of e-invoices and automated delivery notification, as e-way bill providers will provide feedback messages on successful delivery.
- Exchange of confirmation or rejection feedback messages, if the recipient chooses this option.
- Simplified business-to-business integration through greater interoperability of e-routing providers.
Mandatory exchange of e-invoices between companies
With the law coming into effect, expected on January 1, 2028, all business entities will be required to exchange e-invoices in their mutual contractual relationships. The use of paper invoices will be eliminated in the business sector, which will speed up invoice processing and improve transaction traceability. The purpose of this regulation is to digitize accounting processes, reduce material costs, and improve control over financial transactions.
- E-invoices will have to be exchanged in accordance with the e-SLOG 2.0 standard or another internationally recognised standard, if agreed in advance between the issuer and the recipient of the e-invoice.
- Business entities will have to exchange e-invoices via registered e-invoicing providers, which will be included in the official list of the Slovenian Public Payments Administration (UJP).
- The direct exchange of e-invoices will only be allowed if the issuer and the recipient have previously agreed and ensured compliance with the prescribed standards.
- The exchange of e-invoices via email will not be allowed as it does not guarantee security and automated data processing.
Stricter conditions for e-route providers
To ensure the secure, stable and reliable exchange of e-invoices, the law introduces stricter conditions for e-invoice providers.
E-way providers will be required to register on a list of providers to be maintained by the UJP.
However, they will have to perform test connections with the PSO before being included on the list. Among other things, e-routing providers will have to be ISO/IEC 27001 certified or have undergone external security audits.
Possibility to issue e-invoices to consumers
Businesses will be able to issue e-invoices to consumers if both parties agree beforehand. If the consumer agrees to receive e-invoices, they will be able to receive them via e-invoicing providers or by email. However, despite digitisation, the consumer will retain the right to request paper invoicing at any time.
New draft law on the exchange of electronic invoices and other electronic documents (ZIERDED)
The draft Law on the Exchange of Electronic Invoices and Other Electronic Documents (ZIERDED), which comprehensively regulates the exchange of e-invoices and other electronic business documents, is undergoing inter-ministerial coordination. The law will establish uniform rules for the mandatory use of e-invoices in the business environment and increase control over the digital exchange of documents. The key objectives of the legislation are to simplify business, reduce administrative costs, increase security and transparency in the exchange of e-invoices and align with EU practices.
With the law coming into effect, expected on January 1, 2028, all business entities will be required to exchange e-invoices in their mutual contractual relationships.
Switch to e-invoices!
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