ViDA — Slovenia roadmap 2028

Slovenia approaches the ViDA (VAT in the Digital Age) reform with a structural advantage rare in Europe: its public B2G e-invoicing infrastructure has been live since 1 January 2015, real-time POS certification since 2 January 2016, and the UJP + AJPES + eDavki + FURS ecosystem operates in real time for public administrations. The 2024-2025 FURS consultation is about extending the mandate to B2B in 2028, aligning with the EU ViDA calendar — a pragmatic alignment, not a structural overhaul.

History — from the EU ViDA package 2022 to FURS 2025 consultation

The European Commission published the ViDA package in December 2022, as part of the EU VAT action plan. Three pillars: (1) mandatory digital reporting + e-invoicing for intra-community flows by 2028-2030, (2) harmonised platform-economy rules (short-term rental, transport), (3) single VAT registration (single EU registration for cross-border e-merchants).

Slovenia's position during the 2023-2024 EU Council talks was pragmatic: support the package, but ask for calendar and conceptual flexibility. This stance is explained by a structural fact: Slovenia is one of very few Member States to have already solved the "B2G problem" back in 2015 (universal eRačun) and the "real-time B2C POS problem" in 2016 (REK). The only missing piece is mandatory B2B e-invoicing — which is precisely what the 2024-2025 FURS consultation addresses.

2022-12    | The European Commission publishes the ViDA package (VAT in
           | the Digital Age): three pillars — digital reporting +
           | platform economy + single VAT registration. Indicative
           | calendar 2028-2030.
           |
2023-2024  | EU Council negotiations — Slovenia supports ViDA while
           | asking for national calendar flexibility: its public
           | infrastructure (UJP + AJPES + eDavki + REK) is already
           | aligned with the spirit of pillars 1 and 2.
           |
2024-12    | ECOFIN political agreement — calendar fixed: 1 July
           | 2030 for mandatory EU cross-border digital reporting,
           | earlier (1 January 2028) for Member States moving ahead.
           |
2025-Q1    | FURS launches a public consultation on the B2B
           | extension of the eRačun mandate. Options on the table:
           | mandatory 2028 B2B via UJP (option A) or via certified
           | private operators (option B, 5-corners model à la
           | France).
           |
2025-Q3    | FURS consultation summary: ~120 written contributions
           | (companies, operators, federations). Majority
           | preference: 5-corners model with UJP as PEPPOL
           | Authority + certified private operators.
           |
2026-2027  | Legislative preparation: draft amendment to ZDDV-1
           | (VAT Act) + ZOPSPU-1 (UJP Act) to extend the scope to
           | B2B. Parliamentary adoption expected mid-2027.
           |
2028-2030  | Progressive go-live: large companies first (turnover
           | > €10M) on 1 January 2028, SMEs (turnover > €2M) on
           | 1 July 2028, micro-businesses on 1 January 2030. Full
           | alignment with EU cross-border digital reporting in 2030.

Governance — FURS + Ministry of Finance + UJP

ViDA governance in Slovenia is tripartite: FURS leads the VAT track (consultation, doctrine, revenue impact), the Ministrstvo za finance ensures political steering and legislative transposition, and UJP handles the infrastructure track (extending the current B2G hub to B2B). An inter-ministerial committee coordinates with AJPES (registry), GZS (companies), Banka Slovenije (payment system), and OpenPeppol (as the Slovenian PEPPOL Authority).

The Q1 2025 FURS public consultation received ~120 written contributions and organised 3 workshops (Krka/Gorenje industrials, Mercator/Spar retail, ZZI/Halcom/Pagero PEPPOL). The Q3 2025 summary confirmed: majority preference for the 5-corners model (UJP centralises PEPPOL Authority + certified private operators carry the flows), inspired by the French Chorus Pro + certified PDP model, but without the heavy coexistence with a centralised PPF — UJP plays that role from day one.

Technical schema — pillar 1 invoicing, pillar 2 platforms, pillar 3 OSS

The 2028 target architecture leans on rails already operating in B2G:

• Pillar 1 — B2B invoicing: UJP extended to B2B with format e-SLOG 2.0 + PEPPOL BIS Billing 3.0. 5-corners model with UJP as PEPPOL Authority + certified private operators ZZI/Halcom/Pagero.
• DDV-O pre-fill: received B2B e-invoices automatically feed the monthly VAT return — audit gain and administrative simplification.
• Pillar 2 — platform economy: REK scope extended to digital platforms like Airbnb, Booking, Uber, Bolt operating in Slovenia from abroad.
• Pillar 3 — Single VAT Registration: OSS / IOSS reinforcement from eDavki, removal of the need for multiple registrations for cross-border e-merchants.
• Cross-border digital reporting: real-time intra-EU reporting from 1 July 2030 (EU deadline), end of paper RP-O IC recap.

# Slovenian ViDA roadmap — detail by pillar

PILLAR 1 — Digital Reporting + e-Invoicing
  2026  Legislative preparation
        - Draft amended ZDDV-1 (mandatory B2B e-invoicing)
        - Amendment ZOPSPU-1 (extending UJP to B2B)
        - Sectoral consultations (industrials, retail, pharma)

  2027  Parliamentary adoption + procurement
        - Vote in Državni zbor (parliament)
        - UJP scales infrastructure for B2B volumes (~80M
          invoices/year expected, vs ~6M B2G today)
        - Certification of private operators (ZZI, Halcom, Pagero)

  2028  Large-company go-live (turnover > €10M)
        - Format e-SLOG 2.0 + PEPPOL BIS Billing 3.0
        - B2B reception via UJP (5-corners model) or certified
          operator
        - DDV-O pre-filled from received B2B e-invoices

  2030  Full alignment with EU cross-border digital reporting
        - Real-time intra-EU reporting (ViDA pillar 1)
        - End of paper RP-O IC recap

PILLAR 2 — Platform Economy
  2026  REK scope extended to digital platforms — Airbnb, Booking,
        Uber, Bolt operating in Slovenia

  2030  Full application of the ViDA platform economy directive

PILLAR 3 — Single VAT Registration
  2025  OSS / IOSS reinforcement for Slovenian companies operating
        cross-border
  2028  Full EU Single VAT Registration — reduction in multiple
        registrations

Comparison — SI vs FR vs IT vs PL vs HU timing

Adoption — strong position thanks to 2015 B2G eRačun

• ~6M B2G e-invoices/year already routed through UJP in e-SLOG / PEPPOL — learning base for the B2B extension.
• ~190,000 active AJPES companies to potentially connect to B2B e-invoicing — progressive cohort-by-cohort adoption planned for 2028-2030.
• Post-2028 B2B volume estimate: ~80M invoices/year — 13× the current B2G volume. UJP will need to scale capacity by an order of magnitude, alongside ZZI/Halcom operators.
• DDV-O pre-fill: major tax stake — estimated saving for companies ~25% of monthly accounting time, plus higher quality of FURS tax audits.
• ~5 candidate certified operators: ZZI Zavod (GZS reference), Halcom (corporate e-banking), Pagero CH/SE, Comarch PL, e-Računi (SME cloud SaaS). The exact list will be decided by FURS call for tender in 2027.

Common pitfalls

• Thinking Slovenia is behind on ViDA. False perception — Slovenia is ahead of most Member States thanks to its 2015 B2G and 2016 POS lead. The apparent lateness (no current B2B mandate) hides a structural advantage.
• Expecting a B2B mandate before 2028. No mandatory B2B mandate is in force in 2026. The 2025 FURS consultation prepares 2028 — anticipating a 2027 go-live would be wrong.
• Confusing current B2G eRačun with future B2B e-Račun. The 2015 scope stays B2G via UJP. The future B2B 2028 will use the same format (e-SLOG 2.0 / PEPPOL BIS 3.0) but won't be universally routed by UJP — certified private operators will play a pivotal role.
• Underestimating the FURS consultation. The Q3 2025 summary draws the precise contours of the scheme — every major market player (vendor, ERP, operator, industrial) should have read it before planning 2026-2027 investments.
• Thinking UJP will receive 100% of B2B flows. 5-corners model = certified private operators carry the bulk of traffic, UJP plays the PEPPOL Authority role (registry + SMP/SML) and hub for specific flows (B2G unchanged, B2B toward a public entity).

Cross-links

• Slovenia hub — full view
• eRačun — B2G mandatory 2015
• UJP — public payments administration
• e-SLOG — national XML format
• eDavki — FURS tax portal
• Davčno potrjevanje — POS certification
• EU Commission — ViDA package
• FURS — ViDA page