Problem with opening

What to do if the recipient cannot open an annex to e-invoice?

⚠ Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.

Short answer

If the recipient fails to open the file attached to e-invoice, the e-invoice itself as a tax document thus does not automatically lose its legal value resulting from structured content according to § 74 Act on VAT, not from whether a particular annex is currently legible. The first step is to verify which mime type the annex has been marked and whether the recipient has access tocii software capable of opening such a file type.

Invoice remains valid

Notwithstanding the Annex

The non-functional annex does not invalidate the tax document.

Type Mime verification

First step

Find out what format the attachment was marked.

Suitable software

Second step

Check that the recipient has the ability to open the file.

Contact with the supplier

With a persistent problem

Request attachment in a different format or channel.

Conclusion

Inoperative attachment to e-invoice does not affect the validity of the tax document itself; the problem is solved by verifying the format and, if necessary, requesting an annex in a different format from the supplier.

Sources

  • Law No. 222/2004 Z. z. o VAT, § 74 ods. 1

Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.