Formats

What's the difference between PDF, XML and real e-invoice?

⚠ Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.

Short answer

PDF is mainly for humans, XML is for systems and real e-invoice is valid XML in the right standard, process and archive. Self XML may not be sufficient if it is in the wrong profile or fails to pass the validation. PDF itself is not enough if structured data is missing.

PDF

Visual

Good for reading and printing, weak for automation.

XML

Data

Good for import, validation and delivery.

Validation

Rules

Distincting Common XML from usable e-invoice.

Audit

Evidence

Hash, reports and statuses prove what happened.

Conclusion

Real e-invoice is valid XML plus the right process, not just the file with the extension.

Sources

  • Law No. 222/2004 Z. z. o VAT, § 76a
  • EN 16931
  • Peppol BIS Billing 3.0

Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.