What if the customer is unable to receive e-invoice?
Short answer
Where a customer is required from 1 January 2027 to be able to receive e-invoice but cannot be reached through the delivery service, for example because it is not connected to Peppol, the supplier still creates and submits the e-invoice through the prescribed delivery channel. Retain evidence of the submission attempt and the resulting error status. The record should state that the invoice was properly created and delivery was attempted, not incorrectly claim that delivery succeeded.
Publicly available explanations from the Financial Administration
Deadline and Shipping
"If the customer is not able to receive the electronic invoice by the delivery service and the supplier sends the electronic invoice by the delivery service, the supplier's legal obligation to prepare and send the electronic invoice by the delivery service is considered fulfilled."
An unprepared recipient
"In 2027, the use of the Delivery service will be mandatory, and the recipient is obliged to accept the electronic invoice via the Delivery service. If he does not do so and does not communicate, then your obligation as the sender of the invoice is fulfilled after you send the invoice via the Delivery service (it will end in an error, but you did everything you could)."
Technical delivery
"From the point of view of the law, the obligation to send an e-invoice is considered to be fulfilled the moment it is sent via the delivery service. If an error message is subsequently returned because the recipient is not registered in the SML, this fact does not affect the fulfillment of the sender's obligation."
Reporting even in the event of an error
Reporting to the financial report (C5) takes place regardless of the success of the delivery — the invoice is reported even if the delivery failed due to a non-existent record in the SML.
What a supplier must retain as evidence
A mere assertion that “I tried” is not sufficient. We recommend retaining: the XML invoice, the participant identifier used, the date and time of the attempted transmission, the status/error message from the delivery service, information that the recipient could not be found or was unable to accept the invoice, any correspondence with the recipient, and confirmation from the provider.
What not to claim and what to claim
Do not state: “The invoice was delivered.” If it resulted in an error, it was not delivered. Correct: “The e-invoice was duly issued and an attempt was made to send it via the delivery service; delivery failed due to the customer’s unpreparedness or unavailability.”
A practical example
The company issues an e-invoice to a customer who, from 1 January 2027, is obliged to be able to receive it. The company’s Access Point attempts to send the document but returns an error log stating that the customer is not registered in the SML. The company will record this error log and the date of the attempt — its legal obligation to issue and send the e-invoice has been fulfilled. For commercial reasons (not due to a legal obligation), it is advisable to notify the recipient of the situation, for example, so that they can sign up for a digital mail service.
Most common mistakes
- “If the customer isn’t ready, I’ve got a problem.” No — the supplier’s legal obligation is fulfilled by making a proper attempt to send the invoice via the delivery service.
- “The invoice was delivered, even though it ended up as a failure.” Incorrect statement — the correct statement is that a proper attempt was made to send it, but delivery failed.
- “If it fails, there’s no need to keep any records.” On the contrary — proof of the attempt and the error status are important in the event of an audit or a dispute with the customer.
Conclusion
The supplier’s legal obligation to issue and send an e-invoice via a delivery service is deemed to have been fulfilled by a proper attempt to send it — even if the customer, despite their obligation, is unable to accept it and delivery results in an error. The supplier must retain evidence of the attempt and the error status, and describe the situation accurately: an attempt was made to send the invoice, not that the invoice was delivered.
Legal basis and sources
Act No. 222/2004 Coll. on VAT, Section 85o (obligation to issue and send an e-invoice, as amended by Act No. 385/2025 Coll.); Section 71(5) (the customer’s obligation to be able to receive the invoice). Official methodological and information materials from the Slovak Financial Administration on e-invoices.
Related questions
- I have to ask the customer Peppol ID?
- It can be verified whether the company is in Peppole?
- From when must I be able to receive e-invoices?
This does not constitute legal advice. Sources: Financial Administration FAQ 9/DPH/2025/IM, example no. 13 and technical example no. 9; VAT Act, Section 85o. Verified on 13 July 2026.
Review of questions from an earlier presentation
The presentation by the Slovak Accountants’ Centre was used solely to identify practical issues. The following conclusion has been updated in line with a subsequent FAQ from the Financial Administration and the applicable legislation; we do not treat the author’s suggestions, recommendations or incorrectly merged fragments as legal rules.
- slide/page 40: What if the recipient is unable to accept an e-invoice because they do not have a certified e-invoice delivery service?
Current conclusion: If the supplier issues and sends the e-invoice via a delivery service within the deadline, their legal obligation is deemed to have been fulfilled according to the FAQs, even if the recipient is unable to accept it; proof of dispatch must be retained.
Primary sources: FAQ Financial Administration of the Slovak Republic k e-invoice, July 2026; Act No. 222/2004 Coll. on VAT Effective from 1. 1. 2027. Revised 13 July 2026.