Approaches
Who has seen the received e-invoice?
Short answer
Accepted e-invoice should only be seen by persons who need to process or control it. Typically an accountant, a substantive approver, purchase, management and administrator, prcompany registration numberm rights to be managed by role and audit trail.
Accounting officer
Accounting; and VAT
It sees accounting and tax data, export, reports and processing status.
Approval
Material control
He has to see the supplier, the items, the amounts, the order and the attachments he needs to decide.
Management
Overview, Not Every XML
Often just a dashboard: commitments, risks, delays and invoices pending decision.
Audit
Access is a track
The system should record who opened the invoice, changed the status or added a comment.
Conclusion
Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.