How to invoice in Slovenia
Supplier and customer must both be named on a Slovenian invoice (račun), with their addresses and VAT/tax numbers, alongside a sequential invoice number, the issue date and the date of supply, a description and quantity of the goods or services, the net amount, the VAT rate and amount, and the total payable. If VAT is not charged, state the legal basis for the exemption or reverse charge. Amounts are shown in euro (EUR), and invoices to public bodies (B2G) must already be sent electronically in the e-SLOG format.
| Slovenia at a glance | Detail |
|---|---|
| Currency | EUR (€) |
| Standard VAT | 22% |
| Tax ID | VAT ID (ID za DDV) |
| Paper size | A4 |
| Typical terms | Net 30 |
| E-invoicing | Announced |
Tax ID format: 'SI' followed by 8 digits, e.g. SI12345678 (the 8-digit tax number / davčna številka prefixed with SI to form the VAT ID).
What Slovenian invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and VAT ID (ID za DDV)
- The client's name and address (and their VAT ID (ID za DDV) for reverse-charge or intra-EU supplies)
- A clear description and quantity for each line
- The net amount per VAT rate, the rate(s) applied and the VAT amount
- The total payable, in EUR
- Payment terms, the due date and how to pay (bank name and account number or IBAN)
- Date of supply (if different from the invoice date)
VAT & reverse charge
For cross-border work, the right wording matters. Invoice Forever offers ready-made Slovenian VAT notes such as:
- Invoice issued under the Slovenian VAT Act (ZDDV-1); DDV (VAT) charged at 22% unless a reduced rate or exemption applies.
- Intra-Community supply — exempt from Slovenian VAT under Article 46 of ZDDV-1 (Article 138 of EU VAT Directive 2006/112/EC); the recipient accounts for VAT in the country of arrival.
- Reverse charge — VAT to be accounted for by the recipient under Article 196 of EU VAT Directive 2006/112/EC (obrnjena davčna obveznost).
E-invoicing in Slovenia
Slovenia enacted the Act on the Exchange of Electronic Invoices and Other Electronic Documents (ZIERDED), adopted on 23 October 2025, published in Uradni list RS No. 85/2025 on 6 November 2025 and in force since 6 December 2025. Mandatory B2B e-invoicing for domestic transactions begins on 1 January 2028 using a decentralised model (registered e-route service providers, the Peppol network, direct system-to-system exchange, or miniBlagajna, a free application from the Financial Administration, for smaller businesses); B2G e-invoicing has been mandatory since 2015 in the e-SLOG format. The rules on e-invoice service providers apply from 1 April 2027. An e-invoice must be structured XML (e-SLOG 2.0 or another EN 16931 format); a PDF is not an e-invoice and e-mail is not an accepted channel. E-invoices to consumers are optional and need the consumer's agreement. The final law drops the earlier proposal for real-time reporting to the tax authority (FURS), and the 2028 start date is itself a postponement from the previously proposed 2027.
Invoice Forever can export a structured EN 16931 (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 11 September 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the Finančna uprava Republike Slovenije (FURS) before you rely on it. This page is general guidance, not tax advice.
Payment terms in Slovenia
Payment is normally made by SEPA bank transfer to an IBAN, quoting the invoice number as the payment reference. B2B terms of 30 days are the norm; the statutory maximum is 60 days for B2B and 30 days for public authorities, and statutory default interest applies to late payment.
Questions about invoicing in Slovenia
The standard VAT (DDV) rate is 22%. Reduced rates of 9.5% and 5% apply to certain goods and services such as food, books and medicines.
Yes. VAT-registered businesses must show their Slovenian VAT ID (ID za DDV: SI followed by 8 digits) and, for B2B supplies, the customer's VAT ID as well.
For B2G (public-sector) invoices, yes — since 2015 in the e-SLOG format. Mandatory B2B e-invoicing for domestic transactions is confirmed to begin on 1 January 2028 under the ZIERDED law; until then, e-invoicing between businesses is optional.
Make an invoice for Slovenia, free.
EUR and 22% VAT already set, on A4 paper. No signup, no watermark.