How should a received e-invoice be transferred to the accountant?
Short answer
Provide a usable electronic package containing the original XML, a readable rendering, the validation report, attachments, approval status and the basic match to the supplier or purchase order. Sending only a PDF by email removes the structured data and returns the process to manual handling.
Original document
The accountant needs data, not just visual output.
Validation result
The report will explain whether the document passed the check.
Material correctness
The accountant should know who approved the document.
Regular package
Monthly or rolling export reduces attachment chaos.
Detailed explanation
If the accountant uses a different system to the company, a regular export must be set up. This should be consistent, clearly named and traceable. When working with an accountancy firm, it is important to agree who is responsible for validation, who approves the factual accuracy and who archives the original.
As set out in the Act
Responsibility for the accuracy and retention of the document cannot be met simply by forwarding an image of the invoice. With an electronic document, its electronic form and link to the processing must be preserved.
Practical examples
- Once a week, the client exports a ZIP file containing XML, previews and statuses.
- The accountant imports the XML files, but leaves the document in ‘pending’ status until it is approved.
- In the case of a disputed invoice, the accountant also receives the reason for the hold.
Most common mistakes
- “I’ll send the accountant a PDF as I’ve always done.” This fails to utilise the structured data and risks losing the original.
- “The accountant should also handle the approval process.” The company usually confirms the factual accuracy.
- “I’ll send each invoice in a separate email.” For larger volumes, a controlled export is preferable.
Conclusion
Transfer the complete electronic record to the accountant, not merely an image or PDF representation of the invoice.
Legal basis
- Act No. 222/2004 Coll. about VAT, storage and legibility of invoices
- Act No. 431/2002 Coll. on accounting, accounting records
- EN 16931 data model
Related questions
This is not legal advice. Sources: Act No. 222/2004 Coll. on VAT, Slovak Financial Administration e-invoicing FAQ, OpenPeppol BIS Billing 3.0 and the Slovak e-Invoicing Centre’s internal validation model. Verified on 7 July 2026.