Slovenian President signs final act making e-invoicing mandatory from January 1, 2028

On October 31, 2025, the President of Slovenia promulgated the Act on the Exchange of Electronic Invoices and Other Electronic Documents (ZIERDED).

 

The law transposes the EU VAT in the Digital Age (ViDA) Directive (2025/516/EU) and establishes a mandatory framework for electronic invoicing and document exchange between business entities in Slovenia.

 

Scope

This Act applies to:

1. All business entities registered in the Business Register of Slovenia.
2. Natural persons carrying out a busi…