How can delivery of e-invoice be proved?
Short answer
Preserve the delivery status issued by the provider, the dispatch and receipt times, sender and recipient identifiers, the original XML, the technical report and the audit trail. Together, these records identify what was submitted, to whom, when and with what delivery outcome.
Delivery report
Store the message state, time, transaction identifier, and delivery layer response.
Who to whom
Peppol ID, EndpointID, scheme and business identifiers must be legible in the proof.
XML unchanged
Proof of delivery without the original document is weak because you cannot prove the content.
What happened next
Approval, rejection, resubmission and export to accounting belong to the timeline.
Conclusion
Delivery evidence is the combined provider status, timestamps, participant identifiers, original XML and technical audit trail—not an email copy alone.
Act No. 222/2004 Z. z. Coll. about VAT · FAQ of the Financial Administration of the Slovak Republic on e-invoice (7/7/2026) · OpenPeppol Message Level Status 1.0
Not legal advice.