What to do when the e-invoices system crashes and after it is restored?
Short answer
In the event of an e-invoice system failure, you must first determine: where the failure occurred, which invoices were affected, whether the documents have already been prepared, whether they have been handed over to the delivery service, whether they have been technically delivered, and whether the notification requirements have been met
Determine the location of the fault
ERP or internet company, certified provider, Peppol routing and unprepared recipient are not the same situation.
Keep the proof
Time of incident, service status, error code, attempts and provider acknowledgment are important to prove failure.
Act now after recovery
In the event of a provider failure, the law requires the data to be reported immediately after its removal.
Don't invent a PDF fallback
PDF itself is not an e-invoice; the alternate channel does not change the structured format requirement.
Conclusion
Prove where and when the failure occurred, prevent duplication and act promptly after recovery. The exception for technical failure of the provider cannot be confused with a general permission to send PDF.
the VAT Act · FAQ of the Financial Administration of the Slovak Republic · Peppol BIS Billing 3.0 · OpenPeppol eDelivery
Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.