Must be e-invoice still readable as PDF?
Short answer
Mandatory e-invoice is structured XML, not PDF. At the same time, the invoice must remain legible for the person during the storage period. This does not mean that to any e-invoice PDF must be obligatory but the company must have a way XML display in clear form for inspection, accounting officer, audit or tax control.
Primary Document
It contains machine-processing invoice data.
For Man
May be PDF, ERP display or browser.
One Truth
The image must be based on XML, not from other data.
Long-term reading
After years, the document should be shown and explained.
Conclusion
e-invoice it may not be mandatory for PDFs, but must be readable in the long term; best to keep XML and have reliable visualization from the same data.
Financial Administration of the Slovak Republic, FAQ 9/VAT/2025/IM k e-invoice, July 2026 update · Law No. 222/2004 Z. z. o VAT Effective from 1. 1. 2027
Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.