Forgotten invoice

I can. e-invoice be issued with a return date if I forgot to issue it?

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

Short answer

Date of delivery please state truthfully, but do not counterfeit the date of issue. Expose the invoice immediately; additional exposure does not remove any delay itself.

Display the invoice as soon as possible with the true delivery date and the actual date of execution. Retirement of a false date of execution would undermine the audit trail. If the legal deadline has already expired, the later issue will correct the missing document but will not erase the delay itself.

Transmission and five days

For a normal supplier, the obligation to notify shall be fulfilled by delivery eFaktúra the delivery service; it is not a general five-day reserve after execution. The five-day periods in the transitional rules refer to specific situations, such as self-allowance on an invoice drawn up by the customer and communication of data to the recipients.

Maintain reason for delay and proof of correction. If the error has an impact on the return or control statement, address these obligations as well.

It's not legal advice. Primary sources: Law No. 222/2004 Z. z. o VAT; FAQ Financial Administration of the Slovak Republic k eFaktúra (7. 7. 2026); Information Financial Administration of the Slovak Republic to Law No. 385/2025 Z. z.. Verified 23. 7. 2026.