Must rejection of a received e-invoice be communicated through Peppol?
Short answer
Slovak law does not impose a general obligation to reject every disputed received e-invoice through a special Peppol message. Distinguish a technical rejection from a commercial or substantive dispute: for the latter, contact the supplier and arrange the appropriate correction or credit note according to the reason.
Validation or transport
It is resolved by fixing the XML or resubmitting.
Price, quantity, delivery
It is dealt with with the supplier and accounting.
Not always mandatory
It depends on the system, agreement and supported processes.
Communication
Record the reason, status and remediation procedure.
Detailed explanation
The Peppol ecosystem recognises technical and procedural responses, but not every commercial objection is required by law to be sent as a separate Peppol message. If the XML fails validation, this is a technical issue. If the invoice has been accepted but the recipient disagrees with the price, quantity or delivery, this constitutes a commercial or accounting dispute. This is resolved through communication and, where necessary, a corrective document, whilst ensuring that an audit trail is maintained.
As set out in the law and technical rules
The VAT Act deals with invoicing, corrections and delivery obligations, but a specific, universal process for rejecting an e-invoice via a Peppol message is not separately established as a tax obligation. When making corrections, particular attention should be paid to Sections 25 and 71 et seq.
Practical examples
- The invoice fails validation. The system returns a technical error.
- The invoice has been technically delivered, but the customer has only received 80 out of 100 items. They contact the supplier.
- The supplier will issue a credit note or a corrective invoice depending on the nature of the error.
Common misconceptions
- “Delivery implies acceptance.” No. Technical acceptance and commercial acceptance are different.
- “Non-acceptance automatically means a credit note.” No. The reason must first be checked.
- “I can delete the invoice.” No. Delivered documents and correspondence must be recorded.
Conclusion
Use the channel and corrective document appropriate to the reason; a commercial dispute is not automatically a technical Peppol rejection.
Legal and technical basis
- Act No. 222/2004 Coll. on VAT, Section 25
- Act No. 222/2004 Coll. on VAT, Section 71 et seq.
- Peppol BIS Billing 3.0 and delivery process rules
Related questions
- What to do in the event of a rejection?
- Rejection and cancellation
- How do you correct a received e-invoice?
This does not constitute legal advice. Sources: Act No. 222/2004 Coll. on VAT, Act No. 385/2025 Coll., official guidance and information materials from the Slovak Financial Administration on e-invoice, EN 16931, Peppol BIS Billing 3.0 and OpenPeppol eDelivery documentation. 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. 35: Obligation to notify the rejection of an e-invoice via Peppol: Is a taxable person obliged to send information via the PEPPOL network regarding the rejection of a received electronic invoice (e.g. due to formal errors, non-compliance with the order or other validation reasons), in cases where the invoice was delivered via PEPPOL? We would also like to ask for clarification as to whether this is an obligation arising from legislation or methodological guidance, and, if so, in what format and within what timeframe the information regarding the rejection should be sent, and whether this obligation applies to all types of electronic invoices received.
At present, there is no specific legal obligation to send information regarding the rejection of a received electronic invoice via the PEPPOL network. From a legal perspective, the procedure is similar to that for invoices delivered in paper or email form – in the event of an error, the situation must be resolved bilaterally with the business partner (e.g. by agreeing to issue a corrective document or a credit note).
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.