Is disputing an e-invoice the same as cancelling it or issuing a credit note?

First, it is necessary to determine why the recipient does not accept the invoice

There may be many reasons for the rejection itself.

For example:

• the invoice contains an incorrect price,
• the quantity is incorrect,
• the service was not provided,
• the invoice has been issued twice,
• the customer does not agree with the complaint,
• the recipient merely believes that the invoice is incorrect.

Each situation is dealt with differently.

Disagreement does not in itself alter the invoice

It is very important to understand:

The recipient’s disagreement alone does not automatically alter the content of the invoice.

The invoice remains valid.

It remains an accounting document.

For the time being, the objection is merely an indication that a dispute has arisen between the parties or that there is a need to verify the accuracy of the document.

When is a credit note issued?

A credit note is not issued simply because the recipient has said:

“I do not agree.”

A credit note is only considered when there is a proven reason for a correction in accordance with the VAT Act.

Typical situations:

• a price reduction,
• complaint,
• return of goods,
• a discount granted retrospectively,
• partial or complete cancellation of the transaction.

Only then does a reason arise for adjusting the tax base.

When is a credit note not issued?

Example:

The customer claims that the invoice is incorrect.

However, the supplier is convinced that they invoiced correctly.

At this stage, a credit note is not required.

This is a commercial dispute between the parties.

The situation must first be investigated.

What does ‘invoice cancellation’ mean?

The term ‘invoice cancellation’ is very commonly used in practice, but the VAT Act does not generally recognise it as a separate legal concept.

In technical terminology, it is more appropriate to use the terms:

• corrective document,
• correction of the tax base,
• credit note,
• debit note.

You should therefore be cautious when someone says:

“It needs to be reversed.”

First, you need to find out what they actually mean by that.

Can I simply amend the e-invoice after rejecting it?

No.

Once an e-invoice has been sent, its content must not be changed retrospectively without notice.

If an error is discovered, the correction should be made in a way that preserves:

• traceability,
• the audit trail,
• the link to the original document.

Practical examples

Situation 1

The supplier issued an invoice for:

100 items of goods

The customer claims to have received only:

80 items.

At this stage, a credit note is not automatically generated.

First, it is necessary to check who is correct.

Situation 2

The supplier has mistakenly issued the invoice twice.

Upon verification, it is found that one invoice was issued incorrectly.

In such a case, it may be necessary to issue a corrective document.

Situation 3

The recipient does not agree because the company has not yet approved the acceptance of the service.

Even in this case, there is not automatically a reason to issue a credit note.

This is an internal process for the recipient.

A simple rule

Disagreement ≠ credit note

and also:

Disagreement ≠ cancellation

A dispute simply means:

“The invoice needs to be checked for accuracy.”

Only then can a decision be made as to whether:

• the invoice remains unchanged,
• a corrective document will be issued,
• a commercial dispute will arise,
• or whether another course of action will be taken.

Conclusion

A recipient’s disagreement is not by itself an accounting or tax correction.

This indicates that the accuracy of the invoice has been called into question.

Only after checking the reason can a decision be made:

• whether the invoice is correct,
• whether a corrective document needs to be issued,
• or whether it is merely a commercial dispute between the parties.

The electronic form of the invoice does not alter this principle.

Sources

• Act No. 222/2004 Coll. on VAT (in particular the rules on correcting the tax base)
• Methodological materials from the Slovak Financial Administration on e-invoicing
• Official guidance and information materials from the Slovak Financial Administration
• OpenPeppol BIS Billing 3.0

Response status: July 2026.