What the invoice must show
Compare your draft with this checklist. What applies depends on the parties, the transaction, your tax status and the document type.
- Invoice date and a unique sequential invoice number, which must be continuous and not repeated.
- Supplier details: the supplier's full name and address and its VAT identification number.
- Customer details: the customer's full name and address, and the customer's VAT identification number where the customer is liable for VAT or the supply falls under a special rule such as reverse charge.
- Supply details: the quantity and nature of the goods, or the extent and nature of the services, and the supply date where it differs from the invoice date.
- Amounts: the taxable amount, the unit price excluding VAT, any discounts not included in the unit price, the VAT rate and the VAT amount.
- Notes where they apply: self-invoicing, the reference to the VAT exemption or reverse charge, margin-scheme wording, and details of any new means of transport or tax representative.
Key numbers
- Invoice record retention
- 10 years, stored in SloveniaSource ↗Incoming and outgoing invoices must be kept for 10 years; online-accessible e-invoices may be stored abroad.
- Public-sector e-invoices
- Mandatory via UJPSource ↗Suppliers to budget users must send e-invoices, which pass through the Public Payments Administration (UJP).
Tax notes
Taxable persons must issue an invoice for every supply unless an exception applies. Under FURS guidance, the invoicing rules of the Member State where the supply takes place apply (ZDDV-1 art. 80a).
A business with turnover up to EUR 60,000 in the previous and current calendar year is exempt from charging VAT and must not show VAT on its invoices; once it passes EUR 66,000 it must charge VAT. Simplified invoices may be used for totals up to EUR 100 excl. VAT.
Electronic invoicing
Slovenia’s ZIERDED Act makes e-invoices mandatory between businesses, with the main obligations applying from 1 January 2028 and some chapters from 1 April 2027. Suppliers to public-sector bodies already send e-invoices through the Public Payments Administration (UJP).
Late payment
Under ZPOMZO-1 the statutory default interest rate for business debts is the ECB main refinancing rate plus 8 percentage points, set per six-month period (12.25% for 1 July to 31 December 2024; 10.40% for 1 July to 31 December 2026, based on the ECB rate of 2.40%). ZPreZP-1 adds a flat EUR 40 collection-cost sum for each late payment, and business payment terms over 60 days are restricted.
Record keeping
Incoming and outgoing invoices must be kept for 10 years, and invoices must be stored in Slovenia; electronic invoices that are accessible online may be stored abroad (SPOT invoicing guidance).
Watch out for
- The VAT threshold rose from EUR 50,000 (shown in older FURS material) to EUR 60,000, so check which figure applies to the year concerned.
- Check the e-invoicing start dates against the Official Gazette before planning your switch.
Official links & tools
Go straight to the source for the latest rules, rates and registers. Non-English pages are tagged with their language.
Tax authority2
English entry point to Slovenia's tax administration, covering taxes, registration and online services.
Value added tax (VAT) - FURSFURS topic page on VAT, including the general and reduced rates and the rules for registration.
Invoice rules2
Number & company lookup1
Tax rates2
The ECB's main refinancing rate and other policy rates, with the dates of each change, used for the Slovenian default interest rate.
Prescribed default interest rate for late payment (Ministry notice)Lists the default interest rate the Ministry of Finance publishes for each half-year period.
E-invoicing2
Late payment2
Sources for this guide
Reviewed against these references on . Rules change, so check the current text before relying on it.