May PDF be attached to e-invoice?
Short answer
Yes, PDF can be attached or visual preview e-invoice if supported by the used profile, the provider and the recipient. However, PDF does not replace itself e-invoice. Mandatory data must be included directly in the structured XML; the Annex serves only as a supplement, for example, to man, a delivery note, a statement of work or a contract document.
Help for Man
It may facilitate reading but is not the primary document.
Compulsory particulars
Supplier, customer, items, VAT and the amounts must be structured.
Support document
Delivery letter, statement, protocol or contract.
Technical rules
The type, size and file name must be supported.
Conclusion
PDF may be useful attachment, but e-invoice is structured XML; the annexes must only be supportive and consistent with XML.
Sources
- Law No. 222/2004 Z. z. o VAT, § 76a a § 85o
- Peppol BIS Billing 3.0: Annexes and structured document
- Internal archiving model: XML, attachments, preview and report
Financial Administration of the Slovak Republic, FAQ 9/VAT/2025/IM k e-invoice, July 2026 update
Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.