Correction of invoice

Does correcting an incorrect invoice create a new 15-day deadline?

Short answer

No. An error in an issued e-invoice is corrected by issuing a credit note linked to the original invoice and sending a new correct invoice, not by deleting the original document. The statutory 15-day period for issuing the invoice is tied to the original supply of goods or services, not to the later discovery of the error and issue of the corrective documents.

Original supply link

Not for repair date

The 15-day period shall be calculated from the initial supply of the goods or services.

Credit + new invoice

Correction procedure

It's not a new separate delivery with its own time.

BT-25

Reference to the original document

Legally links the repair to the original invoice.

Other situation

If the original invoice has already been delayed

At the time, it is a separate infringement independent of the later correction.

Detailed explanation

The credit note and the new invoice are legally and technically (via field BT-25) linked to the original document which they correct — it is therefore not a new, separate supply with its own 15-day period running from the date of correction. If the original invoice was issued within the statutory 15-day period following delivery, but the error is only discovered and corrected, for example, a month later, the delay in making the correction does not in itself breach this deadline. The situation would be different if the original invoice itself had not been issued within 15 days of delivery — in that case, the breach of the deadline relates to the original document, not the subsequent correction.

As set out in the Act

The 15-day deadline for issuing and sending an invoice is laid down in Act No. 222/2004 Coll. on VAT, in conjunction with the transitional provisions of Section 85o introduced by Act No. 385/2025 Coll. The procedure for correction by means of a credit note and a new invoice referencing the original document (BT-25) is also confirmed by the official methodological and information materials of the Slovak Financial Administration regarding e-invoices. The correction of the tax base itself is governed by Section 25 of the VAT Act.

Practical examples

An invoice issued within the statutory time limit contains an incorrect amount; a credit note and a new invoice are issued three weeks later without breaching the 15-day time limit.
If the original invoice were issued more than 20 days after delivery, this would constitute a breach of the deadline, regardless of when any correction might be made.
When carrying out a check, the accountant verifies the date of issue of the original invoice against the delivery date, not the date of the subsequent credit note.

Most common mistakes

“The correction to the invoice must be completed within 15 days of the original delivery, otherwise there is a risk of breaching the deadline.” The 15-day deadline applies to the original invoice; a subsequent correction does not in itself breach this deadline.
“The credit note and the new invoice constitute a completely separate delivery with its own 15-day deadline from the date of the correction.” They are legally linked to the original document via reference BT-25, not to a new, separate delivery.
“If the original invoice was issued late, the correction automatically rectifies this issue.” The late issue of the original invoice remains a separate breach, regardless of any subsequent correction.

Conclusion

The 15-day period relates to the original supply and invoice; issuing a credit note and replacement invoice does not create a separate new 15-day period.

Legal basis

Act No. 222/2004 Coll. on VAT, Section 25 a Section 85o (as amended by Act No. 385/2025 Coll.)
Official methodological and information materials Financial Administration of the Slovak Republic k e-invoice