In what format are eInvoices legally valid?

The Law on Electronic Invoices has brought with it many doubts, and one of the most common questions that arises is in which format electronic invoices are actually legally valid.

So far, we have encountered invoices that are sent in paper format to the recipient's address or if invoices are sent by e-mail are mostly in PDF or JPG format, but are these formats also valid in SEF?

According to the Law on Electronic Invoices, the format in which invoices are created is not valid if it is PDF, but is a valid format of XML. Which would mean that an invoice sent to the recipient in PDF format, and does not have XML structure and electronic validation, is not considered an electronic invoice or a digital invoice.

What is XML format?

Primarily XML format is the only standard format for receiving and sending invoices via SEF.

XML is a programming language designed for storing and transmitting data, and is most often used to create invoices, shipments, invoices, calculations... i.e. all documents containing a header with recipient and sender data, as well as items with goods or services with accompanying data. XML is also designed to be easy to read by any computer, but also to be easily exchanged between different systems.

Don't let it scare you by creating documents in XML format, because you won't create them yourself. Therefore, you do not need to learn the programming language with which you will create your e-invoices, but you will do it with:

1. Specialized platforms for creating and sending electronic invoices
2. Through an accounting program that you can connect to intermediary solutions or SEF
3. Directly via SEF by filling in the fields for e-invoices, which are automatically created in XML format

PDF format – view to the end user

To avoid confusion, the PDF format of the invoice is used as a handout document, i.e. an external format or an image representation of an invoice created in XML format. The invoice reaches the end user as a visual representation in PDF format, but is not considered valid if its background structure is not created in XML format, which gives it a legitimate form.

Is the law violated if invoices are sent only in PDF format?

In fact, sending invoices that are created only in PDF format, without internal XML structure is considered a violation of the law and will not be able to be sent only in PDF format to sef, nor to another platform.

According to the legislation on electronic invoices, documents that are sent or received only in pdf or JPG format are not considered legally valid, and in order to be considered valid and credible, the internal form must be printed in XML format.

So all invoices sent via SEF must be in XML format, while PDF is optionally sent as an invoice, contract and other accompanying document.

It is also important to emphasize that according to the decree of the new law on electronic invoices, all issued and received invoices are stored in the government portal Sistem E-faktura, which means that printing and storing them in the form of paper documentation or storage in folders on a computer, without storing the original digital document in XML format suitable for software processing and control in the electronic archives of SEF is considered a violation of the provisions of the law on electronic invoices.

Unifiedpost software solutions are the right solution for you!

Through our innovative platforms, all invoices are automatically created in XML format. All invoices created through our platform have internal XML format, while their visual representation is in PDF fomata.

We also offer you a digital archive where all the necessary documentation is available in one place at any time of the day and where you can safely and long-term keep documents. What is also very important, our platforms are aligned with the law on electronic invoices and directly related to the government portal Sistem E-faktura.

‍

Unifiedpost software solutions - make business easier, speed up processes, make them safer