AKMV 
Electronic format
An electronic format is not determined by member states, but the use of the electronic format depends on the taxable persons. It can be invoices as structured messages such as XML, or other types of electronic formats such as e-mail with a PDF attachment or fax received in electronic paperless form.
Kind of electronic format is not critical, it is only important that the invoice is issued and accepted in electronic format. If the invoice is created on paper, scanned and sent and received via e-mail, such invoice is an electronic invoice. However, if the invoice is created in electronic format, for example using accounting software, and is sent and received in paper form, such invoice is not an electronic invoice.
Consent from the recipient of the goods or services
According to the methodological guidelines on billing issued by the Financial directorate of the Slovak Republic, approval to issue electronic invoices may be issued in writing, in contracts, by e-mail, or even the processing of invoices by the customer or its payment. If the customer pays the invoice received electronically, the actual payment of such invoice means that the customer agreed to his extradition in electronic form.
Authenticity, integrity and legibility of electronic invoices
A taxable person is required to ensure the authenticity of the origin, the integrity of the content and the legibility of an invoice from the point in time of issue until the end of the period for storage of the invoice. The means of ensuring the authenticity of the origin, the integrity of the content and the legibility of the invoice may include:
- business control mechanisms which ensure the creation of a reliable audit trail between an invoice and documents concerning a supply of goods or services
- a qualified electronic signature pursuant to a separate regulation or relevant legislation applicable in another Member State governing the use of a qualified electronic signature
- an electronic data interchange, where the agreement relating to the exchange provides for the use of procedures guaranteeing the authenticity of the origin and the integrity of the data content
- other means to ensure the authenticity of the origin and the integrity of the content of an invoice
According to phone information provided by a tax consultant in Slovakia, there is used a personal certificate in Slovakia, which is an electronic document which the issuer of the certificate attesting that the certificate given public key belongs to the person to whom the certificate is issued. This personal certificate can be sold by different companies. According to phone information provided by one of them, this certificate could be issued to a foreign person.
Content of electronic invoice
Electronic invoice like classic invoice must contain:
- the name and surname of the taxable person, or the business name of the taxable person, the address of its seat, place of business, establishment, domicile or habitual residence, and its tax identification number under which the goods or services were supplied by that person
- the name and surname of the recipient of goods or services, or the business name of the recipient of goods or services, the address of its seat, place of business, establishment, domicile or habitual residence, and its tax identification number, under which the customer received a supply of goods or services
- the invoice sequential number
- the date when the goods or services were supplied or when the payment was received, if this date can be determined and differs from the invoice issue date
- the invoice issue date
- the quantity and type of goods supplied or the extent and type of services rendered
- the taxable amount for each tax rate, the unit price less the tax and reductions and discounts, if these are not included in the unit price
- the tax rate or tax exemption applied; in the case of tax exemption, a reference shall be made to the applicable provision of this Act or of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax as amended, or the mention “supply exempt from tax” shall be included
- the amount of the tax due, in euro, with the exemption of the amount of tax applied under a special tax arrangement pursuant to §66
- the mention “Self-billing”, where the invoice is issued pursuant to §72(4) by the customer that is the recipient of goods or services
- the mention “Reverse charge” where the recipient of goods or services is a person liable to pay the tax
- the information about a new means of transport supplied, as per §11(12)
- the mention “Margin scheme – Travel agents” where a special arrangement pursuant to §65 is applied
- the mention “Margin scheme – Second-hand goods”, “Margin scheme – Works of art” or “Margin scheme – Collectors’ items and antiques”, depending on the type of goods with respect to which a special arrangement pursuant to §66 is applied
An invoice issued upon a supply of goods or services with the place of supply in another Member State, where the person liable to pay the tax is the recipient of goods or services, does not have to contain the data referred to in paragraph 1(g) through (i) provided that the taxable amount can be determined by a reference made to the quantity or extent and type of goods supplied or services rendered.
Where electronic invoices are sent or made available to the same recipient in a single batch, the details common to the individual invoices may be mentioned only once where, for each invoice, all the information is accessible.
The taxable person that stores invoices by electronic means shall be obliged to enable the tax office, for control purposes, to access, download and use such invoices.
Electronic storage of an invoice means storage of data using electronic equipment for processing (including digital compression) and storage, employing wire, radio, optical or other electromagnetic means.
