Accounting firm for the client

Is it enough for the accounting firm to send XML and PDF to the client by e-mail and the client sends it to himself via his postman?

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

Short answer

Yes, if the client checks the XML and actually sends it through its e-invoicing delivery-service provider. An e-mail from the accounting firm is only an internal submission of the document, not the delivery of the e-invoice to the customer; responsibility for correctness and deadlines remains with the client.

Regular model

The accountant prepares, the client sends

A functional and extended form of cooperation with e-invoice.

E-mail between the company and the client

Not shipping by delivery service

This step is only an internal submission of documents.

The decisive moment

Actual shipping via postman

Statutory deadlines are calculated from there, not from the accountant's email.

An alternative

Accountant's direct access

The client can give the accountant direct access to the postman's application instead of emailing.

Conclusion

An accounting firm can prepare both XML and PDF and email them to the client for onward delivery via their postman — this works, but the legal deadlines are calculated from the actual sending via certified delivery service, not from the email between the accountant and the client.

Sources

  • Law no. 222/2004 Z. z. Coll. on VAT, § 76a and § 85o (as amended by Act No. 385/2025 Z. z. Coll.)

the VAT Act · FAQ of the Financial Administration of the Slovak Republic

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