Tax control

In What Form I Present e-invoice in tax control?

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

Short answer

That the electronic invoice is delivered in machine readable format XML, does not mean that the payer will not be able to present it in tax control in a form that is legible to the controller. Consignee or supplier XML the document may also be stored in PDF format or printed in this form and submitted in addition to the original XML file.

XML

Legally binding original

A crucial document that has been archived for ten years.

PDF / Print

Readable device

Not a substitute XML, only makes it easier to check content.

On request

No permanent obligation

The readable form must be able to generate, not permanently stored.

Control practice

Both formats ready

It is recommended to havecii XML even a readable preview.

Conclusion

Under tax control, e-invoice submit in legible form (PDF or print), but the original archive remains legally binding XML document.

Sources

  • Law No. 222/2004 Z. z. o VAT, § 85o ods. 15
  • Law No. 222/2004 Z. z. o VAT, § 71 ods. 3

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