What is digitisation

Means receiving and sending e-invoice digitisation of small Ltd. in itself. Or WWH?

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

Short answer

Yes, your observation is correct for small s.r.o. or SZČ represents the actual receipt and sending e-invoice already a large part of the digitisation of the invoicing process as it replaces paper and PDF annexes with structured, machine-processing data. However, the term "digitalisation' covers in a broader sense, as it is commonly used for similar training, the whole process of working with documents, not only the format itself and the way they are transmitted.

Substantial part

Yes, format and transmission

Replacement of paper and PDF structured XML is a key step.

Next steps

Pairing and approval

Automated workflow instead of paper document circulation.

Digital archive

Instead of cannons

Storage and retrieval of documents in electronic form.

Link with payments

Tracking credit transfers

Automatic matching of payments with e-invoice system.

Conclusion

Receiving and sending e-invoice is an essential and often the most visible part of digitisation for a small company, but full digitisation usually continues with further steps such as automated approval and digital archive.

Sources

  • Law No. 222/2004 Z. z. o VAT, § 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.