What is MLS and MLR in e-invoice?
Short answer
MLR and similar status messages are used to provide technical feedback on a report or document. They can inform that the document has been technically accepted, rejected, unprocessable or that it contains an error. They are not to be confused with a business consent to an invoice. The invoice may technically be delivered, and the recipient may still commercially disagree with it.
Message transfer
Document left or failed to deliver.
Message-level response
Technical or validation evaluation.
Disagreement with the content
It is solved procedurally, not always by technical MLR.
State automation
The balances should be readable by both the accountant and the system.
Conclusion
MLR and similar status messages are technical feedback to help manage delivery and corrections of e-invoices; business consent is a separate issue.
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.