How does C5 reporting to the Financial Administration work?
Short answer
C5 reporting is a separate data flow towards Financial Administration, which must be distinguished from the delivery of an e-invoice to a business partner via Peppol. A C2 or C3 flow handles the exchange between the supplier, the postman and the recipient; C5 handles the notification of state data according to Slovak rules. The responsibility for the correct creation of the invoice remains with the supplier, the technical sending of the report is provided by the solution or the provider according to the set model.
Delivery to partner
Flow between entities and their providers.
State reporting
Reporting data to the Financial Administration.
Separate tracking
Delivery and reporting should have a separate audit trail.
Supplier and provider
The content of the invoice is a matter for the supplier, the technical transfer is handled by the system.
Conclusion
C5 reporting must be managed as a separate layer next to e-invoice delivery; a good system shows both states and keeps evidence for them.
Financial Administration of the Slovak Republic, FAQ 9/DPH/2025/IM for e-invoice, update July 2026
Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.