Slovenia VAT invoice requirements

In Slovenia an invoice paid in cash, and card payments count as cash, must be confirmed online by the tax authority FURS when it is issued. A Slovenian račun then carries the verification codes, and from 2028 invoices between businesses become e-invoices.

Last checked November 2026Sources

Invoice: račun
VAT number: SI + 8 digits ID za DDV [1]
Standard VAT rate: 22% [2]
Simplified invoice: €100 or less excl. VAT [3]
Keep invoices: 10 years (20 for property) [4]
E-invoicing: Fiscal verification of cash invoices; B2B e-invoices from 2028

What an invoice in Slovenia must show

Every EU VAT invoice carries the details of Article 226 of the VAT Directive: number, dates, both parties, VAT numbers, goods or services, taxable amount per rate, rate and VAT. The overview lists them. Slovenia adds:

VAT amount in euro: The VAT amount on the invoice must be shown in euros and cents. [3]
Fixed wordings: "Samofakturiranje" for self-billing, "Obrnjena davčna obveznost" for reverse charge, and the matching special-scheme wording for travel agencies and second-hand goods, art, collectibles and antiques (e.g. "Posebna ureditev – Potovalne agencije"). [3]
Exemption reference: For an exempt supply, a reference to the relevant provision of Directive 2006/112/EC or the article of ZDDV-1. [3]
Fiscal verification codes (EOR and ZOI): An invoice paid in cash must be fiscally verified online with the tax authority when it is issued. The invoice carries the protective mark of the issuer (ZOI) and the unique invoice identifier from FURS (EOR), also as a QR or PDF417 code. [4]

VAT rates in Slovenia

An invoice shows the taxable amount and the VAT for each rate it uses [2].

VAT rates in Slovenia
Rate	Applies to (examples)
22%	Standard rate: everything without a lower rate
9.5%	Supplies listed in Annex I to the VAT Act (ZDDV-1)
5%	Special reduced rate (posebna nižja stopnja); the goods covered were not listed on a fetched official page

Issuing and keeping invoices

Simplified invoice (poenostavljeni račun): A simplified invoice may be issued when the amount excluding VAT is EUR 100 or less, and for documents that correct or amend an earlier invoice. VAT must still be shown separately for each rate. Not allowed for supplies to another Member State where the buyer pays the VAT. [3]
Keeping invoices: Invoices for supplies in Slovenia, and invoices received by a taxable person established in Slovenia, must be kept for 10 years after the end of the year they relate to; invoices for immovable property for 20 years (Art. 86 ZDDV-1, as quoted by FURS). [4]

E-invoicing in Slovenia

Slovenia has verified cash invoices online since 2016. The law on e-invoicing published in November 2025 makes e-invoices compulsory between businesses from 1 January 2028; consumers receive them only with their prior agreement.

2 January 2016
Fiscal verification of invoices paid in cash
Invoices paid in cash must be confirmed online by FURS at the time of issue (fiscal cash register or bound invoice book). Under FURS guidance, "cash" includes banknotes and coins, payment and credit cards, cheques and other payments that are not direct transfers to a bank account, including cash on delivery. Payment by bank transfer order, PayPal, in kind, or by set-off is not cash. [4]
In force
1 January 2028
B2B and B2G e-invoices; consumers only by agreement
Formats: national e-SLOG, an EU-listed syntax of the European standard, or another recognised standard if agreed by contract. Exchange through listed e-delivery providers, the Peppol network, or the parties' own systems for direct exchange; not by e-mail. A free FURS application is available for low-volume invoicing. Fines for legal entities are EUR 1,000-3,000. Rules on e-delivery providers apply from 2027-04-01; their list is set up by 2027-10-01. [5]
Planned

Good to know for Shopify sellers

Selling into Slovenia from another EU country? An invoice follows the rules of the country where the supply takes place. If you report your sales to consumers through the One Stop Shop (OSS), the rules of your OSS country apply instead, and when a business customer pays the VAT under the reverse charge, your own country's rules apply [6].

Card payments count as cash for fiscal verification, so a seller with a Slovenian business that takes card payments must verify those invoices with FURS. PayPal and bank transfers do not. [4]
From 2028 consumers may still ask for paper invoices at any time; e-invoices to consumers need their explicit prior agreement, which the business must be able to prove. [5]

Make an invoice for Slovenia

For a one-off sale, the free invoice generator lays out seller, buyer, VAT per line and the reverse charge note in your browser and saves a PDF. Add the national details listed above yourself.

For every Shopify order, Paperly: Invoice Order Printer builds the invoice from the order with the totals Shopify recorded, numbers invoices without gaps in your own series, issues a credit note for each refund that refers to the invoice, and keeps issued invoices unchanged for 10 years. When you enter your VAT number, the PDF carries Factur-X / ZUGFeRD XML (EN 16931).

Paperly does not fiscally verify invoices with FURS. A seller with a Slovenian business that takes cash or card payments verifies those invoices through a fiscal cash register.

Open the invoice generator Install Paperly on Shopify

Sources

Every fact on this page links to one of these pages, published by the national tax authority, the official law gazette or the European Commission. Last checked November 2026.

General information, not legal or tax advice. Rules change and your case may differ: check the tax authority’s current guidance or ask an accountant before you rely on it.

Invoice rules in the other EU countries

The EU baseline every country starts from is on the overview page.