''According to the 5th paragraph of Article 5 of the Act on Tax Verification of Invoices (ZDavPR), each business year, consecutive invoice numbers must follow in continuous sequence for each business premises of the taxpayer or electronic device for issuing invoices at the taxpayer's business premises.''
The act does not prescribe that consecutive invoice numbers must begin each business year with the number 1.
»Resetting« invoice numbers at the beginning of the new business year is not mandatory but also not forbidden.
Rules for »resetting« invoice numbers are determined by a taxpayer in the internal act issued according to the 6th paragraph of the 5th article of the Act on Tax Verification of Invoices (ZDavPR in Slovenia).
Source: