Accounting firm per client

Just send the account firm to the client XML and PDF by e-mail and the client sends it himself through his mailman?

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

Short answer

Yes, this procedure is common and functional in practice. The accounting firm can prepare for the client e-invoice So generate structured XML the document, together with a readable PDF preview and e-mail it to him. The client then uploads these files or otherwise sends them via your app. e-invoicing delivery-service providerwhich ensures the actual dispatch of the customer via a certified delivery service.

Normal model

Accounting officer prepares, client sends

Functional and extended form of cooperation e-invoice.

Email between company and client

Not sent by delivery service

This step is just an internal handover of documents.

Deciding moment

Actual mailing

Legal time limits are calculated from there, not from the accountant's e-mail.

Alternative

Direct access of the accounting officer

The client can give the accountant direct access to the mail application instead of e-mailing.

Conclusion

The accounting firm may prepare XML PDF and send them to the client for further mailing via his mailer, it works, but the legal deadlines are calculated only from the actual shipment through a certified delivery service, not from the e-mail between the accountant and the client.

Sources

  • Law No. 222/2004 Z. z. o VAT, § 76a a § 85o (as amended by Law No. 385/2025 Z. z.)

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