Shipping

How to send an e-invoice?

⚠ Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.

Short answer

The e-invoice is not sent as an ordinary e-mail attachment. The supplier creates a structured XML, the system validates it, the e-invoicing delivery-service provider searches for the recipient according to the participant identifier and delivers the document via Peppol or a designated delivery service. After sending, the status must be monitored: validation, lookup, transport, delivery, error or rejection.

1. Exposure

ERP or application

An accounting document and XML will be created.

2. Validation

Check the rules

XSD, EN 16931, Peppol and Slovak rules.

3. Lookup

Finding the recipient

The EndpointID and SMP will determine the destination mailer.

4. Status

Proof of delivery

Confirmations, errors and retries are tracked.

Conclusion

Sending an e-invoice is a controlled process through validation, postman, lookup and status proofs; it's not just about sending a file.

Sources

  • Law no. 222/2004 Z. z. Coll. on VAT, § 76a
  • Law no. 222/2004 Z. z. Coll. on VAT, § 85o
  • Financial Administration of the SR e-invoice FAQ

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.