What to do when the system fails e-invoice?
Short answer
First determine whether your ERP or Internet, certified provider or recipient is malfunctioning. § 85o ods. 14 protect against penalty for late reporting of data in the event of a demonstrable technical failure on the part of the certified provider if the data are reported without delay after the failure has been remedied. However, by this provision, the Act does not create a general PDF compensation or automatically extend the 15-day period for execution e-invoice.
Determine the site of failure
ERP or internet company, certified provider, Peppol the route and unprepared recipient are not the same situation.
Keep evidence
The incident time, service status, error code, experiments and confirmation of the provider are important for demonstrating the malfunction.
After recovery act immediately
When the provider fails, the law requires that the data be communicated without delay after its removal.
Do not invent PDF fallback
PDF itself is not e-invoice; the alternative channel does not change the requirement for a structured format.
Conclusion
Show where and when the disorder has occurred, avoid duplication and act without delay after recovery. The exception for technical failure of the provider cannot be confused with the general permission to send PDF.
Words-Lex: Law No. 385/2025 Z. z. · FAQ Financial Administration k e-invoice · portal e-invoice FS
Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.