Which document types are sent and received through e-invoice?
Short answer
The e-invoice process primarily covers invoices, self-billed invoices and corrective invoices. It is not a general-purpose channel for every business document. Attachments may accompany an invoice, but they do not replace the structured invoice document.
Basic document
Regular tax invoice in structured XML.
Self-billing
If the conditions are met, the invoice can be drawn up by the customer on behalf of the supplier.
Document correction
Credit notes and debit notes have their own logic and link to the original document.
Just a supplement
The PDF or the delivery note are not a substitute for the e-invoice itself.
Conclusion
Invoices, self-billed invoices and corrective invoices are the core documents; other files are attachments or separate processes governed by the supported Peppol rules.
Sources
- Financial Administration of the Slovak Republic - official methodological and informational materials for e-invoice
- Law no. 222/2004 Z. z. Coll. on VAT, § 71 et seq., § 85o
- Peppol BIS Billing 3.0
the VAT Act · current FAQ of the Financial Administration of the Slovak Republic on e-invoice · Peppol BIS Billing 3.0
Not legal advice.