Document Management — digital convenience in your pocket 

An e-invoice is an electronic invoice in a structured data format (not a PDF, but a structured XML file in Peppol BIS 3.0 format) that enables automated processing by information and accounting systems. Unlike standard PDF documents, it has a precisely defined data structure that allows a system to automatically validate, import and process it further without the need to manually re-enter data.

An e-invoice can also be displayed in a human-readable format, for example as a PDF preview. However, the PDF document itself is not a structured e-invoice.

Who the law applies to

From 1 January 2027, mandatory e-invoicing will apply primarily to domestic transactions specified by law between businesses and other entities, mainly B2B and B2G transactions.

The scope of the obligations depends on whether the business is VAT-registered, not VAT-registered or another entity that must be able to receive e-invoices.

A standard PDF invoice sent by email will not be sufficient for transactions subject to mandatory e-invoicing.

Who must issue e-invoices?

• The obligation to issue e-invoices will apply to VAT-registered businesses for domestic supplies of goods and services specified by law, as well as when receiving payment before supply, if the law requires an invoice to be issued.
• If a business is VAT-registered and carries out a transaction subject to mandatory e-invoicing, it must issue and send a structured e-invoice from 1 January 2027.

Who must receive e-invoices?

• The obligation to receive e-invoices is broader than the obligation to issue them.
• Any person or entity to whom a VAT-registered business is required to issue an e-invoice must be able to receive it. These include, in particular, domestic taxable persons and legal entities, such as VAT-registered and non-VAT-registered businesses, sole traders, companies, independent professionals, non-profit organisations and municipalities.
• Even if a business is not required to issue e-invoices, it may be required to make arrangements to receive them.

In the first phase, from 1 January 2027, mandatory e-invoicing will apply to domestic transactions specified by law. It is expected to be extended to selected cross-border transactions from 1 July 2030. The law also specifies particular cases and supplies to which the obligation may not apply.

To issue, send and receive e-invoices, you will need a solution that supports the structured electronic format required by law and communication with a digital postman. However, this does not necessarily have to be new or standalone invoicing software.

You can process e-invoices using compatible accounting or invoicing software, or through a digital postman's web or mobile application. Check with your current system provider whether it will support e-invoicing.

An invoice created solely in Word or Excel and sent as a PDF will not be sufficient for transactions subject to mandatory e-invoicing, as it is not a structured e-invoice.

Tatra banka clients can also use the Document Management service in conjunction with an activated Doklado Poštár service to work with e-invoices. The availability of features and any fees are governed by the current terms and conditions of the service.

A digital postman is a common term for a certified delivery service provider. It ensures the secure sending and receiving of e-invoices between suppliers and customers and provides information on their delivery status.

A digital postman does not replace accounting or invoicing software. Its primary role is to deliver structured e-invoices between participating entities. However, its services can be integrated with an accounting or invoicing system, or made available through a standalone web or mobile application.

With the introduction of mandatory e-invoicing, simply printing an invoice or emailing it in PDF format will no longer be sufficient for certain transactions. Businesses will need a solution that allows them to:

• receive e-invoices,
• send e-invoices,
• track their delivery and processing status,
• make them available to an accountant or accounting system,
• store them in accordance with legal requirements.

A digital postman ensures that an e-invoice is securely delivered to the correct recipient in the required structured format and ready for further processing in the accounting system.
 

When choosing a digital postman, check that it is a certified delivery service provider or its official intermediary listed on the Financial Administration portal.

What is the process for choosing a digital postman?

To use e-invoicing, you need to choose a certified digital postman. Follow these simple steps to select and activate one.

What is the process for choosing a digital postman?

To use e-invoicing, you need to choose a certified digital postman. Follow these simple steps to select and activate one.

Sign in to the Financial Administration application

On the page for selecting a digital postman, sign in using your account on the Financial Administration portal.

Choose a digital postman

Find the digital postman you will use to receive and send e-invoices in the list of certified providers. Before continuing, you can check their contact and identification details.

Check the provider's details

Before continuing, check the information displayed about the selected provider and intermediary. If you are satisfied with your selection, proceed to the next step.

Select your company or sole trader business

Select the business entity for which you want to set up e-invoicing. You can only proceed if the entity has been assigned a tax identification number (DIČ).

Enter your contact details

Enter your email address and phone number. These details will be used for communication and notifications related to e-invoicing.

Confirm data sharing

Give your consent to share your company's data with the selected digital postman. Registration cannot be completed without this consent.

Check your details and submit the application

Check all details before submitting. Once confirmed, the application will be submitted and you will receive confirmation of successful processing.

Done, your selection is complete.

Check all details and submit the application. Once it has been successfully submitted, your choice of digital postman will be registered and you will be informed of the next steps through the Financial Administration.

Why choose Doklado Poštár?

Doklado Poštár is part of the e-invoicing solution and, in conjunction with the Document Management service, makes it easy to link invoices, documents and payments in one place.

• Simple and free compliance with legal requirements
• Integration with Document Management in the Tatra banka app
• Automatic matching of documents with payments
• Easier collaboration with your accountant
• A real-time overview of your business

You can choose any certified provider. However, if you choose a digital postman other than Doklado, you will still receive e-invoices, but they will not be automatically available in the Document Management service. You will not be able to issue e-invoices directly in the Tatra banka mobile app, your e-invoices will not be linked to your payments, and your accountant will not have access to them in real time. The ideal solution is therefore to choose Doklado as your digital postman for both receiving and sending e-invoices. You will have everything - documents, invoices, payments and collaboration with your accountant - in one place, directly in the Tatra banka app.

Yes, a business can use the services of multiple digital postmen, for example if it uses several accounting or invoicing systems. However, it is important to clearly define which digital postman handles the receipt of e-invoices for a specific company or identifier and which one is used to send each e-invoice.

Before choosing multiple providers, check their technical capabilities, delivery rules, pricing and how they integrate with your systems. In most cases, one digital postman is sufficient to handle both receiving and sending e-invoices.

Yes. By activating the Document Management service, you get a solution that is ready for working with e-invoices. To receive and send them, you also need to activate Doklado Poštár, which you can access through the Document Management service in the Tatra banka app.

With the Document Management service from Tatra banka, you can process up to 70 documents per month, including e-invoices, free of charge. Once you exceed this limit, additional documents are charged according to the current price list of our partner Doklado.

Yes. Before sending an invoice, you can share a draft or PDF preview with your accountant for review. If you use the Document Management service, your accountant can access the documents directly in the system, so you do not need to send them by email.

It is important to review the e-invoice before sending it to the customer. Once sent, an invoice generally cannot be simply edited. Any errors are resolved using an appropriate correction document, such as a credit note or cancellation document.

Yes, you will still be able to send an invoice or its PDF preview by email after 1 January 2027. However, if it relates to a transaction subject to mandatory e-invoicing, sending the PDF document by email alone will not be sufficient.

The invoice must be issued in the prescribed structured electronic format and properly delivered to the customer through a digital postman or another method permitted by law. The PDF can remain as a readable preview or attachment, but it does not replace the structured e-invoice.

For invoices that are not subject to mandatory e-invoicing, such as invoices issued to consumers, existing delivery methods will still be available.

The icons and colours next to an e-invoice help you quickly identify its current status. However, the status name displayed next to the specific e-invoice is always the definitive indicator:

• Send: the e-invoice has been created but has not yet been sent to the customer.
• Awaiting confirmation: the e-invoice has been sent, but the system has not yet received confirmation that it has been received on the customer's side.
• Sent: the e-invoice has been successfully received by the customer's digital postman.
• Undelivered: an error occurred during delivery and the e-invoice was not successfully delivered.
• Not sent: the e-invoice was not sent within the specified deadline.

Clicking on the icon or status name displays details, such as information about the customer, the sending history, confirmation of receipt or information about any error that occurred.

If you receive an invoice only in PDF format after 1 January 2027, first check whether it relates to a domestic transaction subject to mandatory e-invoicing. If it does, the PDF document alone is not a structured e-invoice. Ask the supplier to properly deliver the invoice in the prescribed structured electronic format through a digital postman.

Recommended steps:

1. Check for the invoice with your digital postman to see whether a proper e-invoice was delivered to you along with the PDF preview.
2. If you received only a PDF, contact the supplier and ask them to properly deliver the structured e-invoice.
3. You can keep the PDF as a readable preview, but for a transaction subject to mandatory e-invoicing, it does not replace the structured e-invoice.
4. Inform your accountant of the situation and decide on the next steps based on the circumstances of the specific transaction and your internal accounting rules.

E-invoices must be retained for ten years following the year to which they relate. An e-invoice must be stored in its original structured electronic format. The authenticity of its origin, the integrity of its content and its readability must be ensured throughout the retention period. Saving only a PDF preview does not replace retaining the original e-invoice.

With the Document Management service, your e-invoices are securely archived for ten years in accordance with legal requirements.

The tax office may impose a penalty for failing to meet obligations related to e-invoicing. A fine of up to EUR 10 000 may be imposed for a breach of the reporting obligation to the Financial Administration, rising to EUR 100 000 for repeated breaches. These are maximum limits, not amounts imposed automatically. The severity, duration and circumstances of the breach are considered when determining the actual amount of the fine.

Breaches of the reporting obligation that may result in penalties include, in particular:

• failure to report the data required by law to the Financial Administration,
• late reporting of data,
• reporting incomplete or incorrect data,
• repeated breaches of the reporting obligation.

Issuing only a PDF document instead of a mandatory structured e-invoice, or failing to ensure its proper delivery, may mean that the business has not fulfilled its statutory obligations and the related data has not been properly reported. Sending a PDF by email alone is therefore not sufficient for a transaction subject to mandatory e-invoicing.

No fine will be imposed in the event of an obvious error or a verifiable technical failure on the part of the certified delivery service provider, provided that the data is reported promptly after the failure has been resolved. However, the business must be able to provide evidence of the circumstances of the failure.

The business or organisation subject to e-invoicing is responsible for choosing a digital postman. However, the selection does not have to be made solely by the managing director. It can also be made by an accountant or another authorised person who has the necessary authority to act on behalf of the client on the Financial Administration portal.

If the client does not have access to the Financial Administration portal, they can involve an accountant with a power of attorney in the selection process. When Doklado Poštár is selected, the accountant receives an email with instructions and completes the process on the client's behalf through the Financial Administration portal.

When choosing a digital postman, consider in particular:

• the accounting or invoicing system the client uses,
• the options for integrating the digital postman with the accounting system,
• the number of invoices received and issued,
• how documents are processed and exported,
• accountant access and options for working with multiple clients,
• automation, payment matching and archiving capabilities,
• the service price, user support and the terms for switching providers.

First, check which digital postmen the accounting system will integrate with. If the client does not have accounting or invoicing software, a digital postman with its own web or mobile application may be a suitable solution. Choose from the list of certified providers and their intermediaries on the Financial Administration portal.

Yes. Electronic invoicing can be used voluntarily during 2026. Accountants and their clients can therefore test the entire process in advance, from issuing and sending an e-invoice to receiving, processing and exporting it to the accounting system.

To test actual delivery, both parties must be ready for electronic exchange and the client must have an active digital postman. When using Doklado, you need to activate Doklado Poštár to send and receive e-invoices.

Not necessarily. First, check with your accounting system provider whether they are preparing support for e-invoices and integration with a digital postman.

If the system will not support e-invoices, the client can receive and send them through a digital postman's web or mobile application and then export them to the accounting system. Another option is an integration solution or a switch to a system that can automatically process structured e-invoices.

Tatra banka clients can handle e-invoices through the Document Management service in conjunction with an active Doklado Poštár service, and therefore do not automatically need to change their current accounting software.

No. To work with documents and e-invoices, you do not need the client's login details or access to their internet banking.

The client invites you to the Doklado web application and assigns you the accountant role. You then gain access to the documents and data needed for accounting purposes within the scope of the permissions set by the client.

Tatra banka business clients with an active Document Management service benefit from the linking of documents to bank transactions, so you can also work with the data made available in the application for matching documents and payments. However, this does not give you access to the business account or permission to carry out banking transactions on the client's behalf. The accountant does not need to have the Tatra banka app and does not need to be a client of the bank.

If the client has an active Doklado Poštár service and has assigned you the accountant role in the application, a received e-invoice will automatically appear under the relevant company in the Doklado web application once it has been successfully delivered.

You do not need to wait for the client to email you the invoice or upload it manually. In the application, you will see the information needed to process the invoice, such as the supplier, amount and due date. The availability of specific data and features depends on your assigned role and permissions.

Once delivered by the digital postman, a received e-invoice will automatically be available in the client's system. If the client uses the Document Management service and the accountant has been granted access, both parties will see the e-invoice without the need to send PDF documents by email.

The accountant can review the invoice, add the necessary accounting data and prepare it for further processing or export to the accounting software. The service can provide the client with an overview of the document's status, its due date and whether it has been matched with a payment.

The invoice is paid by the client or another authorised person. The Document Management service enables quick invoice payment in the Tatra banka mobile app.

E-invoices must be retained for ten years following the year to which they relate. An e-invoice must be stored in its original structured electronic format. The authenticity of its origin, the integrity of its content and its readability must be ensured throughout the retention period.

Saving only a PDF preview does not replace retaining the original structured e-invoice.

With the Document Management service, the client's e-invoices are securely stored in a digital archive for ten years, helping them meet the legal requirements for retaining them. However, the business remains responsible for fulfilling its statutory archiving obligations.