How to archive e-invoices and what must be kept?
Short answer
The electronic invoice must be kept in the original structured XML format. It is not enough to keep only the data transcribed into the accounting system or a separate visual display of the invoice. It must be secured during the entire archiving period
XML and ten years
The payer archives the e-invoice in XML for ten years from the end of the relevant calendar year.
Viewer is enough
The PDF does not need to be saved; However, the XML must be able to be displayed or printed in a reasonable amount of time.
Attachments and statuses
Delivery confirmations, attachments and links to corrections strengthen evidence, but they must be distinguished from the core of § 85o ods. 15.
The contract is not your law
Long-term access to the postman depends on the contract; the payer must ensure the fulfillment of his own obligation.
Conclusion
The mandatory core is a ten-year XML archive and preserved readability. PDF is an optional preview; attachments and status evidence are a recommended part of a secure archive.
the VAT Act · FAQ of the Financial Administration of the Slovak Republic · Peppol BIS Billing 3.0 · OpenPeppol eDelivery
Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.