Slovenia’s ZIERDED law makes structured electronic invoice exchange mandatory from 1 January 2028 for domestic B2B transactions between entities registered in the Slovenian Business Register and natural persons carrying on an activity. B2C transactions and dealings with foreign businesses remain outside this domestic mandate; B2G e-invoicing already operates through UJP.
At a glance
- Mandate: Domestic B2B structured e-invoice exchange from 1 January 2028; B2G already mandatory
- Scope: Slovenian Business Register entities and natural persons carrying on an activity; B2C and foreign-business dealings excluded from the domestic mandate
- Formats: eSLOG and EN 16931-listed syntaxes; another internationally recognised standard may be agreed contractually
- Channels: Registered e-route provider, Peppol/certified access point, agreed direct system exchange, or the statutory low-volume public route; ordinary B2B email is not a compliant exchange channel
- Tax reporting: Exchange mandate only — no invoice-data clearance or reporting to FURS
- SAP scope: SD/FI invoice data, partner routing, structured output, status and exception monitoring
- Verified: 10 July 2026
Executive Summary
| Mandate | Slovenia domestic B2B structured electronic invoice exchange under ZIERDED |
|---|---|
| Current status | Enacted; domestic B2B exchange mandatory from 1 January 2028 |
| Who is affected | Slovenian Business Register entities and natural persons carrying on an activity; B2C and foreign-business dealings are excluded from the domestic mandate |
| Exchange model | Registered e-route provider, Peppol/certified access point, agreed direct system exchange, or the statutory low-volume public route; ordinary B2B email is not a compliant exchange channel |
| Tax-authority model | Decentralised exchange, not FURS clearance or invoice-data reporting |
| Business risk | Statutory fines: legal entity EUR 1,000–3,000; sole trader or self-employed person EUR 500–1,500; responsible person EUR 100–500 |
| Recommended next step | Map domestic B2B, B2G, B2C and foreign flows, select the exchange route, and validate eSLOG or EN 16931 output |
What Is the Requirement?
ZIERDED governs structured invoice exchange, not invoice-data reporting to FURS. eSLOG remains important but is not the only permitted syntax. The parties’ legal status, domestic or foreign relationship and selected exchange route determine the implementation design.
Business Impact for Finance and Tax Teams
Finance teams need consistent invoice data, reliable partner routing and a clear way to detect, correct and monitor exchange errors. The implementation must distinguish domestic B2B, existing B2G, excluded B2C and foreign-business flows rather than applying one route to every Slovenian invoice.
How This Impacts Your SAP Environment
- Classify business partners and transactions by domestic B2B, B2G, B2C and foreign scope.
- Generate the selected eSLOG, EN 16931-listed or contractually agreed structured format from SAP SD/FI data.
- Maintain routing identifiers and connect to the selected e-route provider, Peppol access point or agreed direct exchange.
- Route validation and delivery exceptions back to the responsible SAP process owners and preserve traceability.
How S4FN Supports SAP Compliance
S4FN can review Slovenia scope classification, SAP invoice data, format and routing choices, validation workflow, status monitoring and implementation prerequisites. The final design should be confirmed against the enacted law, implementation guidance and the selected exchange provider.
Official sources
Regulatory content verified: 10 July 2026.
Review Slovenia E-Invoicing Readiness in SAP
Discuss scope, invoice flows, structured formats, routing and implementation assumptions with S4FN.
Verified on: 10 July 2026. Confirm the current legal scope, authority technical package and SAP-supported scenario before implementation.