How do I correct an e-invoice that has already been delivered?
Short answer
First determine the invoice status. If it has not yet been sent, or was rejected technically, correct the XML and submit the valid version under the system rules. If it was successfully delivered and accepted as an accounting document, do not overwrite the original. Correct errors in the amount, VAT, quantity, customer or supplied item through the appropriate corrective document, credit note, debit note or replacement invoice.
XML fix
The error can be corrected before the delivered document is created.
Resubmission
After correcting the validation or identifier, the correct document will be sent.
Correction document
Material errors are resolved by formal correction.
Link to the original document
The original invoice, repair and communication are kept.
Conclusion
Before dispatch, correct the data; after delivery, use a traceable accounting and tax correction linked to the original invoice.
Sources
- Law no. 222/2004 Z. z. Coll. on VAT, § 25
- Financial Administration of the Slovak Republic, FAQ 9/DPH/2025/IM for e-invoice, example no. 50 (Part II)
- Peppol BIS Billing 3.0, BT-25 Preceding Invoice Reference
Act No. 222/2004 Z. z. Coll. on VAT, especially § 25, § 71 to 74 and § 76a · FAQ of the Financial Administration of the Slovak Republic for e-invoice, example no. 13
Not legal advice.