"also invoice" switch

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.

Switch when displaying

"also invoice"

Most samples of certified solutions include this flag.

The position of the customer is decisive

VAT number or VAT number

The software identifies whether it is a taxable or non-taxable person.

On

It goes through the postman

The document is validated and sent as an e-invoice.

Off

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.