Time limits and absence

Is the e-invoice deadline extended when the responsible employee is on leave or sick leave?

Short answer

No. The 15-day statutory period for issuing an invoice and the related five-day period for the delivery-service process run regardless of whether the employee responsible for invoicing is on annual leave, sick leave or otherwise absent. The law does not provide an exception based on a company’s internal staffing situation.

Time limits go on

No derogation

They shall not extend the leave, the PN or any other absence of the period.

Timestamp

Uncompromising evidence

e-invoicing delivery-service provider record the exact time of dispatch and delivery.

Solution

Internal representation

Access to software for more than one authorised person.

Hazard

Penalties for non-compliance

Overshooting shall be treated equally regardless of the reason.

Detailed explanation

As compliance with deadlines will be verifiable thanks to the time stamp that the digital post office must provide (recording the time of dispatch, delivery and receipt of the invoice), any delay caused by an employee’s absence will be treated as an actual breach of the deadline, not as an excusable circumstance. Companies must therefore arrange for cover in invoicing in advance — for example, by ensuring that a second authorised person also has access to the invoicing software or the digital post office application, and is able to issue and send invoices even during the absence of the colleague who normally handles this task.

As set out in the Act

The 15-day deadline for issuing an invoice from the date of supply of goods or services is laid down in Section 73 of Act No. 222/2004 Coll. on VAT; the obligation of the digital post office to process and deliver an e-invoice within 5 days of its receipt arises from Section 85o as amended by Act No. 385/2025 Coll. Neither provision provides for an exception on the grounds of the responsible person’s holiday or sick leave.

Practical examples

The accountant responsible for invoicing is on holiday for two weeks — the company has arranged for her colleague to have access to the same digital post office application and to be able to issue invoices in her place.
An employee on sick leave is unable to issue an invoice within the 15-day deadline — the deadline is not extended as a result, and the invoice is considered late.
A small firm with a highly personalised division of tasks sets up backup access to the invoicing system for a second person before 1 January 2027.

Most common mistakes

“If the responsible employee is on holiday, the deadline for issuing the invoice is automatically extended by the duration of their absence.” The law does not recognise such an exception; the deadline runs regardless of the company’s staffing situation.
“The time stamp can be adjusted retrospectively if an objective reason for the delay (holiday, sick leave) is demonstrated.” The time stamp records the actual time of events and cannot be altered or justified retrospectively.

Conclusion

Annual or sick leave does not extend the statutory deadlines; the company must arrange internal cover to avoid a timestamped delay.

Legal basis

Act No. 222/2004 Coll. on VAT, Section 73
Act No. 222/2004 Coll. on VAT, Section 85o (as amended by Act No. 385/2025 Coll.)