eRačun — B2G mandatory since 1 January 2015

Slovenia made eRačun (XML e-invoicing) mandatory for all flows to public administration on 1 January 2015 — eight years before France, seven years before Germany, and four years before Directive 2014/55/EU became applicable. The mandate is universal: no public-procurement threshold, no extended transition window. Every supplier billing a proračunski uporabnik must issue eRačun via the UJP hub.

History — from the 2014 decree to 2015 go-live

Slovenia has a long tradition of centralising public-sector payments through UJP, established in 2002 when the public payment agency APP was transferred to the Ministry of Finance after independence. When early EU discussions on B2G e-invoicing began in the late 2000s, the country already had a centralised processing infrastructure operated by UJP. Extending it to incoming invoices was a logical evolution, not an organisational disruption.

The e-SLOG standard (eSlovenske informatike-Logaritmi, an XML schema maintained by GZS — Gospodarska zbornica Slovenije, the chamber of commerce) had been published as early as 2002-2003 for B2B. The government chose to adopt it for B2G in 2014, leveraging a proven private-sector base — instead of creating a format from scratch like Italy did with FatturaPA in 2014.

2010-2013  | The Ministry of Finance launches the e-poslovanje programme
           | (e-business for public administration) with UJP as the central
           | payment hub. E-invoice pilots with ZZI and Halcom.
           |
2014       | Government decree: e-SLOG 1.6 adopted as the national XML format
           | and preparation of the universal B2G switch. 6-month transition
           | window for suppliers.
           |
2015-01-01 | B2G mandate enters force: every invoice sent to Slovenian
           | public administration (~3,500 entities — ministries, občine
           | municipalities, schools, JZZ hospitals) must be issued as
           | eRačun XML. Paper and PDF refused at UJP intake.
           |
2016       | ZOPSPU-1 (Zakon o opravljanju plačilnih storitev za proračunske
           | uporabnike, Uradni list RS 77/2016) consolidates the legal
           | framework: UJP becomes the single window for payment +
           | e-invoice for every proračunski uporabnik (budget user).
           |
2018       | Slovenia joins PEPPOL — UJP becomes Slovenian PEPPOL Authority.
           | e-SLOG 2.0 released, aligned with EN 16931. Official
           | coexistence e-SLOG XML 2.0 + PEPPOL BIS Billing 3.0 (UBL 2.1).
           |
2019       | Directive 2014/55/EU transposition — the Slovenian state
           | already had a stricter mandate (universal B2G, not only
           | tender-threshold). No regulatory change required.
           |
2024-2026  | FURS (Financial Administration) consultation on B2B extension
           | aligned with ViDA 2028-2030. e-SLOG 2.0 stable, few patches.

Governance — Ministry of Finance + UJP

Political steering is led by the Ministrstvo za finance RS (Ministry of Finance), in coordination with FURS (Finančna uprava — Financial Administration) for the VAT angle. Operations are run by UJP (Uprava za javna plačila — Public Payments Administration), a service of the ministry that operates the eRačun receiving platform and the public payment system from Ljubljana.

The e-SLOG format is governed by GZS (Gospodarska zbornica Slovenije — Slovenian Chamber of Commerce and Industry), through its e-business centre of excellence. Schema changes go through a joint working group UJP + GZS + ZZI (the main Slovenian PEPPOL operator) + Halcom (corporate e-banking). The e-SLOG / PEPPOL BIS 3.0 coexistence is steered by UJP as the Slovenian PEPPOL Authority since 2018.

Technical schema — e-SLOG 2.0 + PEPPOL BIS 3.0

The national eRačun format relies on e-SLOG 2.0, an XML schema based on UN/EDIFACT INVOIC D.01B messages encapsulated in an XML envelope. It is a rare EDI/XML hybrid in Europe — a direct legacy of the heavy EDIFACT use by Slovenian industrials in the 1990s (Krka, Gorenje, retail Mercator). Since 2018, e-SLOG 2.0 is aligned with EN 16931 — so it satisfies both the national mandate and Directive 2014/55/EU.

• S_UNH — UN/EDIFACT message header (INVOIC D.01B UN).
• G_SG2 / S_NAD — parties (SE seller, BY buyer) with matična številka GLN (prefix 5959 or 5854 for Slovenian entities registered with GS1).
• S_RFF — references: VA = SI VAT number followed by 8 digits.
• S_MOA — amounts: code 86 = total incl. VAT, 79 = total excl. VAT, 124 = total VAT.
• S_CUX — currency (EUR since eurozone accession on 1 January 2007).

<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:eslog:2.00" Version="2.00">
  <M_INVOIC>
    <S_UNH>
      <D_0062>EDI-2026-LJ-00917</D_0062>
      <C_S009>
        <D_0065>INVOIC</D_0065>
        <D_0052>D</D_0052>
        <D_0054>01B</D_0054>
        <D_0051>UN</D_0051>
      </C_S009>
    </S_UNH>

    <G_SG2>
      <S_NAD>
        <D_3035>SE</D_3035>
        <C_C082>
          <D_3039>5959876000</D_3039>
        </C_C082>
        <D_3036>Krka tovarna zdravil d.d.</D_3036>
      </S_NAD>
      <G_SG3>
        <S_RFF>
          <C_C506>
            <D_1153>VA</D_1153>
            <D_1154>SI82646716</D_1154>
          </C_C506>
        </S_RFF>
      </G_SG3>
    </G_SG2>

    <G_SG2>
      <S_NAD>
        <D_3035>BY</D_3035>
        <C_C082>
          <D_3039>5854970000</D_3039>
        </C_C082>
        <D_3036>University Medical Centre Ljubljana</D_3036>
      </S_NAD>
    </G_SG2>

    <S_MOA><C_C516><D_5025>86</D_5025><D_5004>1220.00</D_5004></C_C516></S_MOA>
    <S_CUX><C_C504><D_6347>2</D_6347><D_6345>EUR</D_6345></C_C504></S_CUX>
  </M_INVOIC>
</Invoice>

Comparison — Slovenia vs Denmark vs Italy

Adoption — ~3,500 public entities, 100% flows

• ~3,500 public entities connected to UJP in 2024 — full scope: Vlada RS (government), 12 ministries, ~212 občine (municipalities), ~750 primary and secondary schools, ~30 universities/faculties, ~15 JZZ hospitals, 40+ public agencies.
• ~6 million eRačun received by UJP in 2024 (public estimate based on UJP payment volumes, which aggregate payment + incoming invoice).
• ~100% of B2G suppliers switched — paper and PDF refused at intake. SMEs without ERP use the free UJP web portal or a third-party operator (ZZI, Halcom, e-Računi).
• ~15% in PEPPOL BIS 3.0 — mostly cross-border (Austrian, Italian, German suppliers) and multinational large accounts. The balance stays in domestic e-SLOG 2.0.

Common pitfalls

• Confusing matična številka and davčna številka. Matična številka = AJPES legal company identifier, 7 digits, PEPPOL ICD 0177. Davčna številka = SI VAT number followed by 8 digits, used in S_RFF/VA. Both are mandatory but live in different places.
• Thinking e-SLOG = UBL. e-SLOG 2.0 is an XML schema, but the semantic payload is still UN/EDIFACT INVOIC D.01B. Mapping a UBL 2.1 invoice directly fails UJP validation — you need a converter (ZZI publishes one, free for e-SLOG ↔ PEPPOL BIS 3.0).
• Forgetting the UJP envelope. An eRačun sent directly to the public entity (by email or dedicated portal) is not received — every B2G invoice must transit through UJP, which then routes to the right proračunski uporabnik using the recipient matična številka.
• GS1 GLN prefixed 5959/5854. Slovenian entities registered with GS1 have GLNs starting with 5959 (companies) or 5854 (public entities). Mixing the two in S_NAD breaks UJP routing.
• Month-end UJP congestion. 31 January (monthly VAT close) and quarter-ends spike volumes — UJP publishes preventive maintenance windows. Schedule continuous sending instead of end-of-month batches.

Cross-links

• Slovenia hub — full view
• UJP — public payments administration
• e-SLOG — national XML format
• AJPES — corporate registry
• ViDA — Slovenia roadmap 2028
• UJP — official site
• Uradni list RS — ZOPSPU-1 (77/2016)
• GZS — e-poslovanje + e-SLOG programme