What should be done when the PDF rendering differs from the e-invoice XML?
Short answer
Stop and resolve the discrepancy rather than selecting whichever version is more favourable. Under § 85o ods. 4, mandatory e-invoice is the structured electronic document; the PDF is only an optional rendering or attachment. If the amount, VAT, date, invoice number or party differs, the document is inconsistent. Incorrect XML is corrected by a subsequent document under § 85o ods. 5, not by overwriting the original.
Structured XML
The mandatory e-invoice consists of a document according to § 85o ods. 4.
Preview or attachment
It should not create a different tax content.
Do not post blindly
Compare the discrepancy with the order and the actual delivery.
Follow-up document
The submitted original does not change silently.
Conclusion
The PDF and XML must not represent different invoices. Record the discrepancy as an incident and correct it through the prescribed traceable process.
the VAT Act · FAQ of the Financial Administration of the Slovak Republic from 7 July 2026 · Peppol BIS Billing 3.0
Not legal advice.