Other means of delivery with the consent of the beneficiary

Can we agree after 1 January 2027 to send e-invoice by email outside a delivery service?

Short answer

Yes. § 85o ods. 2 permits e-invoice to be sent by a method other than a delivery service where the recipient consents. It must still be a structured, machine-processable e-invoice meeting § 85o ods. 4; a PDF alone is not sufficient. The Financial Administration’s current FAQ also states that during the 2027–2030 transitional period the reporting obligation is linked to e-invoice sent or received through a delivery service.

Consent

The beneficiary must agree

A channel other than a delivery service shall be permitted only with the consent of the recipient.

Format

Must be XML

The alternative channel does not change the requirement for structured and machine processable e-invoice.

PDF

PDF alone is not enough

A readable preview may be attached but does not replace structured data.

Reporting

Not automatically via mailman

FAQ FS binds reporting between 2027 and 2030 to use delivery service.

What exactly does the law permit?

Under Section 85o(2), the recipient’s consent is not required for the actual issuance of an e-invoice. However, if the supplier wishes to send it by a method other than via a delivery service as provided for in Section 76a, they require the recipient’s consent.

A different channel does not alter the definition of an e-invoice

Section 85o(4) requires a structured electronic format that enables automated processing and complies with the specified syntactic structure. Email may be a transmission channel for such XML, but a PDF file or image on its own does not meet this condition.

What will happen to data reporting

In Example No. 61 of the current FAQ, the Financial Administration states that, between 2027 and 2030, the reporting obligation under Section 85o(9) and (10) applies only to e-invoices sent or received via a delivery service. In the case of agreed email or EDI transmission outside this service, automated reporting via the digital post office will not apply.

Practical check

retain verifiable evidence of the recipient’s consent to an alternative method of delivery,
verify that you are sending a valid structured XML file, not just a PDF,
retain proof of dispatch and receipt from the channel used,
re-check the rule in the event of a change in the law or methodology after 2030.

Conclusion

Email can be agreed channel for structured e-invoice. However, there is no exception to XML the format and during the transitional period does not create automatic reporting via delivery service.

Legal basis

Act No. 222/2004 Coll. on VAT, Section 76a a Section 85o(2), 9 and 10
FAQ Financial Administration k e-invoice, example No. 61