Hybrid invoice

Hybrid invoices combining PDF and XML?

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

Short answer

Yes. Council Directive (EU) 2025/516 establishing rules VAT for the digital age (ViDA), explicitly admits so-called hybrid invoices ♦ documents combining structured data and human readable format, such as PDF. The condition is that all mandatory invoice data are contained in the structured part of the document, not only in its visual, readable layer.

ViDA

Directive (EU) 2025/516

It also introduces the concept of a hybrid invoice.

Condition

Full data in structured section

Compulsory particulars must be in XML, not just in the visual layer.

Difference from Annex

One connected document

This is not just a PDF enclosed next door XML.

Practice in Slovakia

Separate PDF Annex

The running model XML plus optional PDF annex, not merged hybrid.

Conclusion

Hybrid invoices are admissible under Directive ViDA (EU 2025/516) if the mandatory data contains a structured part of the document; in Slovakia is a more common model of a separate PDF annex k XML.

Sources

  • Council Directive (EU) 2025/516 of 11. 30 March 2025
  • Law No. 385/2025 Z. z.amending Law No. 222/2004 Z. z. o VAT

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