Correcting and rejecting e-invoices in Slovakia
A PEPPOL invoice cannot be recalled after delivery. This guide explains the correct procedures for wrong recipients, wrong content, and technical rejection — based on Slovak VAT law and the PEPPOL BIS Billing 3.0 standard.
General principle — no recall in PEPPOL
Once a PEPPOL invoice passes technical validation and is delivered to the recipient's access point, it is considered legally delivered. There is no system-level "void", "cancel", or "recall" mechanism in the PEPPOL network.
Corrections are handled through a separate legally binding document — the Credit Note — governed by Slovak VAT Act (Act No. 222/2004 Coll.) and the EN 16931 / PEPPOL BIS Billing 3.0 standard.
Important for foreign companies: Even if your accounts payable team "rejects" an invoice in your ERP system, the invoice is still legally delivered under Slovak law once it reaches your PEPPOL endpoint. You must request a Credit Note from the supplier — you cannot simply delete or ignore a received invoice.
Scenario 1 — Invoice sent to the wrong company
The seller issued an invoice with the wrong recipient: incorrect company name, address, or VAT ID (IČ DPH).
The invoice cannot be cancelled retroactively. The correct procedure involves two steps:
Both documents travel through the PEPPOL network. The wrong recipient receives the Credit Note; the correct recipient receives the new invoice.
Slovak VAT implication: The seller must also correct the VAT return for the period when the original invoice was issued, or in the period when the Credit Note is issued (depending on timing).
Scenario 2 — Invoice received with wrong commercial content
The XML structure is formally valid (passes PEPPOL validation), but the invoice contains wrong commercial details: wrong price, wrong material description, wrong quantity.
This is the most common business scenario. The response depends on the layer:
Technical layer — Message Level Response (MLR)
The PEPPOL protocol includes a Message Level Response (MLR) — a structured acknowledgement message the recipient's access point can send back to the supplier's access point. If the recipient's SAPI provider supports MLR, they can formally signal rejection with a coded reason (e.g. "commercial content incorrect").
Important: MLR support is not universally mandatory across all PEPPOL access points in Slovakia. Whether MLR is available depends on the SAPI provider on both sides. Ask your access point provider whether they support sending and receiving MLR.
Legal/commercial layer — always applies
Regardless of whether an MLR is sent, a formally valid invoice is legally delivered once it reaches the recipient's PEPPOL address. The recipient cannot unilaterally refuse it. The correct procedure:
This is consistent with how paper and PDF invoices are handled — the e-invoicing channel does not change the underlying commercial and VAT obligations.
Credit Note — technical details (PEPPOL BIS)
In PEPPOL BIS Billing 3.0, a Credit Note is a distinct document type — not a flag or a field on the original invoice.
- UBL root element:
<CreditNote>(not<Invoice>) - Document type code: 381
- Must reference the original invoice via
BillingReference(BT-25 = original invoice number, BT-26 = original invoice date) - Rule
BR-55fires if BillingReference is missing - For a full reversal: Credit Note lines mirror the original with the same amounts (PEPPOL CreditNote lines carry positive values that reduce the obligation)
Summary table
| Scenario | Technical mechanism | Legal / commercial mechanism |
|---|---|---|
| Wrong recipient | MLR rejection (if supported by both access points) | Credit Note to wrong recipient + new correct invoice to right recipient |
| Wrong content (price, quantity, description) | MLR rejection (if supported) | Notify supplier → request Credit Note → request corrected invoice |
| Duplicate invoice | MLR rejection | Supplier issues Credit Note for the duplicate |
| Formal XML error (fatal validation error) | Auto-rejected by access point before delivery | Supplier fixes XML and resubmits — no Credit Note needed |
| Partial correction (wrong amount only) | — | Credit Note for the difference + corrected invoice, or Credit Note for full amount + new invoice |
Slovak VAT law context
Under Slovak VAT Act No. 222/2004 Coll., §71–§75, a corrective tax document (opravný daňový doklad) must be issued when:
- The taxable amount changes (price reduction, return of goods)
- The invoice was issued to a wrong taxable person
- The tax rate was applied incorrectly
The Credit Note in PEPPOL BIS 3.0 serves as the corrective tax document (opravný daňový doklad) under Slovak law, provided it contains all mandatory fields including the BillingReference.
The tax obligation (or deduction) is adjusted in the VAT period when the Credit Note is issued, or when the recipient has objective knowledge of the correction — whichever is earlier.
Frequently asked questions
Can I reject an invoice if I never ordered from that supplier?
Technically: yes, via MLR if your access point supports it. Legally: you should notify the supplier and request a Credit Note. You do not owe payment for an invoice you did not incur, but the document is still legally delivered and should be processed (even if as a zero-obligation item pending the Credit Note).
Does the 2027 mandatory e-invoicing apply to foreign companies?
The 2027 mandate covers domestic (Slovak-to-Slovak) B2B transactions where the supplier is VAT-registered in Slovakia. If your foreign company has a Slovak VAT registration and issues invoices to Slovak businesses, the obligation applies. For receiving: any Slovak VAT-registered entity will be required to be able to receive PEPPOL invoices. See our guide for foreign companies →
Who are the PEPPOL access point providers in Slovakia?
The Slovak PEPPOL infrastructure is called SAPI-SK (Slovak Access Point Infrastructure). Certified providers include Digitálny Poštár, MRP, and others. Your ERP vendor or accountant can recommend one. Use our PEPPOL ID lookup to check if a company already has a PEPPOL endpoint.
Validate your e-invoice before sending
Our free validator checks all EN 16931, PEPPOL BIS, and SK-CIUS rules — including Credit Note structure (BR-55, BillingReference). Catches errors before they reach the recipient's access point.
Open free validator →