Which document types are sent and received through e-invoice?
Short answer
The e-invoice process primarily covers invoices, self-billed invoices and corrective invoices. It is not a general-purpose channel for every business document. Attachments may accompany an invoice, but they do not replace the structured invoice document.
Basic document
Regular tax invoice in structured XML.
Self-billing
If the conditions are met, the invoice can be drawn up by the customer on behalf of the supplier.
Document correction
Credit notes and debit notes have their own logic and link to the original document.
Just a supplement
The PDF or the delivery note are not a substitute for the e-invoice itself.
Detailed explanation
In practice, a distinction must be made between the main document and attachments, as well as other commercial messages. The main document is the invoice or a specific type of invoice, such as a credit note or a self-invoice. Supporting documents, such as a PDF preview, a purchase order or a delivery note, may be attached to it, but these attachments do not replace the mandatory data in XML. If a company needs to send purchase orders, delivery notes or other messages as separate processes, it must verify whether they are supported by the specific Peppol profile and provider.
As set out in the law and the FAQs
Official guidance from the Slovak Financial Administration refers to invoices, self-invoices and correction invoices. The legal framework for a standard invoice is set out in the VAT Act; the technical document types are linked to Peppol BIS and the supported processes.
Practical examples
- The supplier sends a standard invoice for the service via a digital mail service.
- The customer, by agreement, issues a self-invoice on behalf of the supplier.
- Following a complaint, the supplier issues a corrective invoice linked to the original document.
Common misconceptions
- “I can send any document via e-invoice.” No. A distinction must be made between supported document types and attachments.
- “A PDF invoice as an attachment is sufficient.” No. The e-invoice itself is a structured XML file.
- “A corrective invoice is just a rewritten version of the original invoice.” No. It is a separate correction document with its own audit trail.
Conclusion
Invoices, self-billed invoices and corrective invoices are the core documents; other files are attachments or separate processes governed by the supported Peppol rules.
Legal basis
- Financial Administration of the Slovak Republic - official methodological and information materials k e-invoice
- Act No. 222/2004 Coll. on VAT, Section 71 et seq., Section 85o
- Peppol BIS Billing 3.0
Related questions
This does not constitute legal advice. Sources: Act No. 222/2004 Coll. on VAT, official methodological and information materials from the Slovak Financial Administration on e-invoicing, Peppol BIS Billing 3.0 as relevant. Verified on 13 July 2026.
Official cases from the Slovak Financial Administration’s FAQs
The following questions and answers are taken from the current July FAQ from the Financial Administration and have been assigned to this topic. Grouping the cases prevents the creation of duplicate pages, whilst retaining the full answer and the exact wording of the question.
Example No. 27: What types of documents will be sent and received via e-invoice?
Documents that will be sent and received via e-invoice include invoices, self-billing documents and credit notes.
Primary source: Financial Administration of the Slovak Republic, FAQ 9/VAT/2025/IM k e-invoice, July 2026 update. Processed and checked on 13 July 2026.