Consent of the beneficiary
Is the recipient’s consent required for electronic invoicing?
Short answer
No, not where the supplier is required by law to issue e-invoice and it is delivered through a certified delivery service. The recipient’s consent is required where the parties use another delivery method, such as email, instead of the delivery service.
Through delivery service
Consent not required
If copy e-invoice by legal obligation.
Other channel (e.g. e-mail)
Consent required
Agreement between supplier and customer.
Conclusive consent
Just keep your mouth shut.
For example, by processing and paying an invoice without objections.
Objective of the change
Simplification of the transition
Removal of the consent requirement should speed up implementation e-invoice.
Conclusion
Consent is not required for mandatory e-invoice delivered through a certified service; it is required for an agreed alternative delivery method such as email.
Sources
- Official methodological and information materials Financial Administration of the Slovak Republic k e-invoice
- Law No. 222/2004 Z. z. o VAT, § 85o
Not legal advice.