For whom
All business entities in Slovenia
Commercial companies, sole proprietors, associations, institutes, and natural persons conducting business activities. Company size and the number of invoices do not matter.
ZIERDED Act
Mandatory E-Invoices from January 1, 2028
From January 1, 2028, companies, sole proprietors, and other organizations in Slovenia will exchange invoices with each other as e-invoices. A PDF by email will no longer be sufficient.
Free and with no obligation
What changes for your company?
Three things you need to know
How
An e-invoice must travel via a secure electronic channel
A PDF by email will no longer be sufficient. You will exchange e-invoices via e-exchange providers, for example via bizBox, the largest and most secure e-invoice network in Slovenia.
Receiving as well
You will also receive e-invoices
You must be ready to send and receive them. Even if you issue only a few invoices yourself, suppliers will send you e-invoices.
From 1/1/2028, this will no longer be sufficient:
PDF attachment by email
scanned paper invoice
invoice from Word or Excel, sent by email
The e-invoice route
How will you exchange e-invoices?
An e-invoice no longer travels by email, but via an electronic channel. The issuer has their e-exchange provider, and the recipient has theirs. bizBox is available as an add-on service in most accounting and business software on the market.
- Your company sends an invoice from the software or app
-
your e-exchange provider -
your partner’s e-exchange provider
- Your partner receives the e-invoice in their software
If both of you use bizBox, the invoice stays within the same network. If your partner has a different provider, bizBox forwards it via an inter-network connection or the PEPPOL network.
Your e-exchange provider
bizBox: the largest and most powerful e-invoice network in Slovenia
bizBox ensures every e-invoice is in the correct format, reaches the recipient securely, and that you know when it was delivered. Most Slovenian companies are already in the network, so your customers and suppliers are likely among them.
21,811companies in the network
81%of the largest companies receive e-invoices via bizBox
100+connected software solutions
- Correct format for every e-invoice
- Proof of delivery and traceability
- Inter-network connections and PEPPOL
- All EDI documents and e-archiving
81%: selection of the largest and best companies from the Finance magazine rankings, bizBox analysis.
PEPPOL Network
An international network through which e-exchange providers exchange e-invoices. It is suitable primarily for exchange with foreign business partners where there is no direct bizBox inter-network connection. bizBox is connected to the PEPPOL network, so you don’t need to arrange this separately.
Other legal channels
Direct system connection: under the legal conditions and with the consent of the issuer and the recipient.
Free tax authority app: UJP performs the tasks of the e-exchange provider here.
For doing business with budget users, UJP remains the central exchange point. Legal basis: Article 9 of ZIERDED.
Your Preparation Plan
Start now, not at the end of 2027
Plan the implementation early enough so you have time for setup and testing the exchange.
Review how you operate today
How many invoices you issue and receive, which channel they travel through, and who processes them. Include invoices for UJP as well.
Check your software and e-exchange provider
Whether you can already send and receive e-invoices from your software, and who your e-exchange provider is.
Define the invoice path to payment
Who receives the invoice, approves it, posts it, and prepares it for payment—and what you do with invoices that contain errors.
Involve business partners
Start immediately with those who already use e-invoices. Invite the others and agree on a test exchange.
You may be more ready than you think. If you already send e-invoices to UJP or to some partners, you can extend this method to all customers and suppliers.
For violations
Planned fines
Anyone who does not issue and receive invoices as e-invoices after 1/1/2028 risks a fine. With timely preparation, you can avoid it.
- Legal entity
- €1,000–€3,000
- Sole proprietor
- €500–€1,500
- Responsible person
- €100–€500
Source: ZIERDED, Article 24 (Official Gazette of the Republic of Slovenia, No. 85/2025)
The Right Path for Every Company
Which solution is right for you?
The legal obligation is the same for everyone. Preparation, however, depends on how many invoices you issue, which software you use, and how complex your processes are.
Simple processes
Small companies and sole proprietors
If you issue a smaller number of invoices, a simple web app without complex integration is enough.
- Sending and receiving e-invoices
- Forwarding invoices to accounting
- Overview of sent and received invoices
Connected business
Companies with accounting or business software
Connect your existing software to bizBox and reduce manual work.
- Send and receive from your software
- Less manual entry and errors
- Invoice delivery tracking
Complex processes
Larger and more complex companies
If you have multiple systems, multi-step approvals, and many partners, you need a timely implementation plan.
- Review of systems and connections
- Onboarding customers and suppliers
- Comprehensive process testing
Not sure which path is yours?
Choose your path to e-invoices
Tell us how you issue invoices today and how many you send. The questionnaire guides you to the right solution, and after submitting you’ll receive getting-started instructions and an offer.
- A few short questions
- Guidance based on your software
- No obligation
Check your options and get an offer
In a few minutes, you’ll know what you need to arrange.
No Fine Print
Frequently Asked Questions
Short answers to the questions we receive most often.
What exactly is an e-invoice and why is PDF not sufficient?
An e-invoice contains structured data that properly connected business or accounting software can import and process without repeated manual entry. How the invoice is then reviewed, approved, and posted depends on your software and your company’s processes. A regular PDF is primarily intended for reading, so a PDF invoice sent via regular email will not meet the legal obligation for business-to-business transactions from January 1, 2028.
Will every e-invoice have to be sent to FURS as well?
No. The new law does not introduce reporting of individual e-invoices to the Financial Administration of the Republic of Slovenia. It also does not change the rules for tax verification of invoices.
We already send e-invoices to UJP. Is that enough?
Check whether your solution also enables sending and receiving e-invoices between companies. If today you send e-invoices only to budget users, you must also arrange exchange with other business entities. Your software may already support it.
Can I exchange e-invoices without an e-exchange provider?
The law also allows a direct system connection, which is possible under the legal conditions and with the consent of the issuer and the recipient, as well as a free tax authority app where UJP performs the tasks of the e-exchange provider. Most companies choose an e-exchange provider because it ensures the correct format, delivery, and traceability.
What applies to business abroad?
The new obligation applies to the supply of goods and services between business entities in Slovenia. For business abroad, the rules of each country and the agreement with the partner must be observed. For exchange with foreign partners, the PEPPOL network is often used, which bizBox is connected to.
What applies to invoices issued to consumers?
A consumer may receive e-invoices if they explicitly agree to this in advance. They may request at any time that the company reissue invoices in paper form.
Can we start using e-invoices today?
Yes. With early implementation, you can test the software, prepare employees, and arrange cooperation with accounting and partners without time pressure.
Information is based on the Act on the Exchange of Electronic Invoices and Other Electronic Documents (ZIERDED, Official Gazette of the Republic of Slovenia, No. 85/2025).
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ZZI d.o.o. · bizBox · Last content update: November 2026
ZZI d.o.o. · bizBox · Last content update: November 2026