According to the Slovenian fiscalization regulation and the VAT Act, all taxable persons have an obligation to issue and hand over sales receipts to their customers, regardless of whether they request them or not. According to the mentioned regulation, the sales receipt can be either in paper or electronic form, but it must contain the information required by the Value Added Tax Act. The customer is obliged to take the receipt and keep it until leaving the business premises.
Source: fiscal-requirements.com
