How should e-invoice be resubmitted after a technical error?
Short answer
Before resubmitting, establish the status of the first attempt. The same XML may be submitted again only under the provider’s rules and with duplicate protection. Changing data in an already delivered e-invoice is not a retry: under § 85o ods. 5, a corrective document must clearly refer to the original invoice, state its number and identify the changed data. Current Slovak sources do not provide a general rule allowing the invoice number or date to be retained or changed automatically after every technical rejection.
Find out first
Do not blindly resend the document without confirming the status of the first attempt.
Technical retro
Idempotence, Message ID and deduplication are technical rules of the provider, not a substitute for an accounting decision.
Not an ordinary retro anymore
When the document is delivered, a correction document linked to the original invoice is used.
Don't make up a rule
The exact procedure for a technically rejected, undelivered document must be confirmed by the provider's status and documentation.
Distinguish between three statuses
- The attempt has no known result: first carry out a status lookup or contact the provider.
- Transport failed before delivery: a technical retry of the same content is governed by the provider’s documentation and idempotency.
- The invoice has been delivered and its details need to be amended: a correction document is used, not a silent XML overwrite.
What is required for a correction document
Section 85o(5) requires that a document amending the original e-invoice must specifically and unambiguously refer to the original invoice, contain its serial number and the details being amended. If the original e-invoice was sent via a delivery service, the same conditions and method of delivery apply to the correction document.
What current sources do not specify
The Financial Administration’s FAQ distinguishes between validation errors, rejected invoices and corrections following successful submission, but does not set out a universal procedure for the number and date in the event of every technical rejection. We therefore do not recommend automatically changing the number, date or content without first identifying the status.
Conclusion
A retry repeats a technical delivery attempt; it does not correct accounting content. After delivery, use a corrective document, and where status is unclear or rejected, act only after confirming that status and the provider’s rules.
Legal and technical basis
- Section 85o(5) of the VAT Act
- Financial Administration FAQ, Example No. 11
- Section 76a(2)(d) on proving times and statuses
Related questions
- How do I correct an e-invoice that has already been delivered?
- What should I do if e-invoice is submitted twice?
- What does the ‘delivered’ status mean?
This does not constitute legal advice. Sources: Slov-Lex: Act No. 385/2025 Coll.; FAQ Financial Administration k e-invoice; portal e-invoice FS. Verified on 13 July 2026.