How should invoicing software distinguish mandatory e-invoice from a consumer invoice?
Short answer
The software may expose a switch or processing flag that determines whether a document is validated and submitted as e-invoice through a delivery-service provider or issued through the ordinary consumer workflow, for example as a PDF. That flag must be driven by the actual status of the parties and the supply, not selected merely for convenience; the issuer remains responsible for verifying the classification.
"also invoice"
Most samples of certified solutions include this flag.
VAT number or VAT number
The software identifies whether it is a taxable or non-taxable person.
It goes through the postman
The document is validated and sent as an e-invoice.
The usual way
The invoice is delivered as before, e.g. PDF by e-mail.
Conclusion
A software flag can control the route, but it must reflect the customer’s status and the actual supply; the issuer must verify the result.
Sources
- Law no. 222/2004 Z. z. Coll. on VAT, § 85o (as amended by Act No. 385/2025 Z. z. Coll.)
the VAT Act · current FAQ of the Financial Administration of the Slovak Republic on e-invoice · Peppol BIS Billing 3.0
Not legal advice.