How should received e-invoices be approved?
Short answer
The approval workflow should include technical XML validation, substantive verification of the supply, accounting review, an identified approver, a controlled document status and an audit trail. Approval recorded in the system is evidence of an internal decision; it does not replace statutory accounting or tax obligations.
First the technical gate
An invalid or suspicious file should not go straight to accounting without a decision.
Delivery and order
The approver must confirm that the invoice corresponds to the order, contract or delivery.
VAT and accounting
The accountant checks the tax regime, classification and readiness for export.
Who approved and when
The decision must remain in the audit trail along with the comment or reason for the exception.
Conclusion: Proper approval is not just clicking ‘OK’. It is proof that the company understands the content, status and next step of the invoice.
Sources: Financial Administration e-Invoice FAQ, Act No. 222/2004 Coll. Section 71, Peppol Invoice Response context. Verified 5 July 2026.