PDF is suited to reading and visual review. Structured XML carries fields software can process automatically. One format should not be treated as a complete substitute for the other without checking the use case.
Examples are synthetic. This guide helps prepare records; it does not replace review by an accountant, tax adviser, or lawyer.
PDF: presentation for people
PDF preserves layout, branding, and a readable presentation. It can still be only an image with no usable data fields. A text PDF may permit copying, but that does not automatically make it a compliant structured invoice.
XML: data for systems
A structured e-invoice uses agreed fields, identifiers, and rules. Syntax validation does not prove business correctness, such as whether the supply occurred or the bank account is correct.
What to archive and hand over
Set the workflow according to legal requirements, the accounting system, and the accountant's agreement. Slovak Financial Administration guidance explains that structured-invoice readability can be provided by being able to render it within a reasonable time; a PDF copy and XML therefore have different functions.
Checklist
- I know which file is legally/technically authoritative
- XML passed the relevant validation
- The rendering matches key XML data
- The source is retained without silent modification
- The accountant knows which format to import
- Sensitive attachments are not sent unnecessarily
Official sources
Links checked on 30 October 2026. Source content can change.