PDF, XML and other means of transmission

What if my supplier sends only a PDF invoice by email?

⚠ Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.

Short answer

Under § 85o ods. 4, a PDF sent by email is not by itself a structured electronic invoice. If the transaction is subject to mandatory e-invoicing, request the XML e-invoice. The parties may use another delivery channel with the recipient’s consent, but that does not turn a PDF into the required structured format. The right to deduct VAT is assessed separately under § 49 to 51 and according to the particular circumstances.

Exactly what the law says

By § 85o ods. 4 Act on VAT is an electronic invoice document containing particulars § 74 ods. 1, allows automated and electronic processing and uses data structure according to European standard and syntax list. Financial Administration explains this requirement as structured UBL or CII XML. Normal PDF does not meet this definition.

§ 85o ods. 2 at the same time admits to sending an e-invoice in a way other than the delivery service, if the recipient agrees. The difference between document format a method of transmission: e-mail may be an agreed channel, but the annex must remain structured eFaktúra, not just PDF.

Recommended beneficiary procedure

  1. Check if this is the transaction to which the § 85o covered.
  2. Check that the email does not contain UBL or CII XML.
  3. If only PDF arrived, ask the supplier for a document in the correct structured format.
  4. Keep PDF as an accompanying or readable document, not as a substitute XML.
  5. If you are dealing with a deduction VAT from the document at issue, do not assess it only according to the format of the Annex; the conditions for deduction by § 49 to 51 should be evaluated separately.

Not said yet

In currently published material Financial Administration We have not found a general position according to which the adoption of the PDF itself would not be mandatory eFaktúra automatically invalidated or automatically preserved the right to deduct VAT in all situations. Therefore, such a verdict cannot be generalised safely.

  • § 85o ods. 2 and 4 of Law No 222/2004 Z. z. in the wording of Act No. 385/2025 Z. z.
  • FAQ Financial Administration, examples No. 1, 3, 44 and 61
  • § 49 to 51 VAT for a separate deduction assessment

Related issues

It's not legal advice. Sources: Words-Lex: Law No. 385/2025 Z. z.; FAQ Financial Administration k eFaktúra; portal eFaktúra FS. Verified 23. 7. 2026.