All business entities registered in Slovenia's Business Register plus natural persons carrying on business. Paper remains permitted only towards consumers and foreign companies. Exchange via registered e-service providers, the Peppol network, or a direct issuer-to-recipient connection.
The e-REPORTING limb was DROPPED from the final law — ZIERDED expressly does not require exchanged e-invoices to be reported to FURS. Anyone describing Slovenia as an upcoming CTC regime is working from the 2024–25 drafts. One source gives 1 Apr 2027 as an earlier application date for the provider-registration chapter; that sub-date could not be confirmed against the statute and should not be published without checking Uradni list.
1 of 3 are primary sources. Mandate dates move — treat this page as a starting point and confirm against the primary source before committing a plan.
A page is a starting point. A scoped analysis gives you the specification, the mapping and the effort — in weeks, not quarters.
