What is an e-invoice audit trail?
Short answer
An audit trail is a verifiable history of all important events that have occurred with an electronic invoice throughout its entire life cycle.
Not just the date of receipt
The entire life cycle is important: delivery, validation, approval, export, archiving and possible correction.
Who did the action
The audit trail should distinguish the system action, the accountant, the approver and the administrator.
Why was it decided?
In case of rejection or correction, the reason, report and follow-up communication should be visible.
It should not be silently overwritten
The audit trail should be protected from inconspicuous change, otherwise it loses its probative value.
Conclusion
An audit trail is a verifiable history of events associated with an electronic invoice.
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.