Are hybrid invoices combining PDF and XML allowed?
Short answer
The ViDA directive includes a hybrid document in the definition of an e-invoice if the reported data contains a structured part. However, this in itself does not guarantee that any hybrid container is supported by the Slovak technical specification or the e-invoicing delivery-service provider; PDF does not replace mandatory XML data.
Directive (EU) 2025/516
It also introduces the concept of a hybrid invoice.
Complete data in a structured part
Mandatory data must be in XML, not just in the visual layer.
One linked document
It's not just a PDF packed next to XML.
Verify supported format
The specific hybrid container must be supported by the technical specification and the e-invoicing delivery-service provider.
Conclusion
According to the ViDA directive (EU 2025/516), hybrid invoices are permissible if the mandatory data is contained in a structured part of the document; in Slovakia, the model of a separate PDF attachment to XML is more common.
Sources
- Council Directive (EU) 2025/516 of 11 March 2025
- Law no. 385/2025 Z. z. Coll., amending Act no. 222/2004 Z. z. Coll. about VAT
directive (EU) 2025/516 · the VAT Act · Peppol BIS Billing 3.0
Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.