When a company receives an invoice via email in PDF format, everything seems fine at first glance. The accountant opens it, checks the supplier, the amount, and the due date, and then transcribes or enters the data into the accounting system. However, when dealing with a large number of documents, this process is slow and relies on human intervention. Starting in 2027, a change is coming in the form of mandatory e-invoicing.
A PDF invoice is not the same as an e-invoice. A PDF displays information in a visual format. A structured e-invoice sends the information in a format that a company’s system can process. It is precisely this difference that determines whether a company merely receives invoices or is able to process them effectively.
A PDF is a document meant for reading, not for automated processing
PDF is a convenient format for viewing invoices. It preserves the layout, can be printed, and makes it easy to quickly find the total, date, and line items. Problems arise when the same data needs to be used by the accounting department, an approver, or an accounting system.
Process automation systems will be able to reliably identify, based on a structured invoice, where the invoice number is located, what the total amount is, what the VAT rate is, and which order the invoice corresponds to. Automated invoice processing doesn’t begin with posting. It starts with the format in which the company receives the document.
What Else Is Included in an E-Invoice?
An e-invoice is not just a PDF attached to an email. It is a document created, sent, and received in a structured electronic format. Data such as supplier identification, line items, VAT rates, order number, and due date are stored in a way that allows the system to read and process them.
In practice, this means that data in the standardized XML format is not merely displayed visually. It has a precisely defined meaning. The system can thus recognize what constitutes an invoice number, what the total amount is, and what should be assigned to a specific supplier.
For the recipient, it is essential that the received e-invoice can be integrated into the company’s workflow without anyone having to manually transcribe it first. The automation itself depends on the company’s setup, but a high-quality input format is an essential prerequisite.
How the Process Changes When an E-Invoice Is Received
With PDF invoices, the standard procedure is usually simple: email, attachment, review, transcription, and approval via email, in the system, and sometimes even on a printed invoice. With e-invoices, a company can tailor the process more precisely.
First, the document arrives via the selected delivery channel. It can then be automatically assigned to a vendor, a purchase order, a cost center, or a specific approver. This way, the accounting department doesn’t have to deal with a cluttered inbox of attachments, but rather with documents that already have their next step assigned.
This does not mean that every invoice is posted without being checked. The company still needs to verify whether the goods or services were delivered, whether the amount matches the agreement, and who is authorized to approve the expense. The difference is that the accounting department does not have to manually transcribe data from a document received via email.
A well-configured invoice processing workflow also shows where the document is located. The finance team can see whether an invoice is awaiting approval, has already been transferred to the ERP system, or is ready for payment. This reduces the need to search for invoices in emails and ask colleagues who is currently handling the document.
Why This Is Important for Accounting Teams
If a company uses an accounting system, the goal is not simply to open an e-invoice in a web interface. It is important that the necessary data be routed to the correct process: accounts payable, approval, order matching, or the archive.
An accounting system can process structured data more accurately than a PDF attachment. This doesn’t mean that every company has to have extensive integration right from the start. A smaller business can start by simply accepting e-invoices. A larger company can gradually add automatic transfer to the ERP system and approval rules.
If the goal is not only delivery but also processing, it helps link received documents to process automation. Flowis is particularly useful when a company wants to manage approvals, order processing, and other steps following the receipt of an invoice.
What a company should put in place right now
When switching from PDF invoices to e-invoices, a company does not have to change its entire accounting process all at once. However, it does need to know the answers to a few practical questions:
- Where will electronic invoices from suppliers be sent?
- Who will be responsible for reviewing and approving them?
- How will invoices be matched with purchase orders and receiving documents?
- Where will the audit trail for the delivery and processing of the document be available?
For companies that want to keep the delivery of e-invoices under control, choosing the right solution is also important. Receiving e-invoices via Digital Postman can establish a connection between suppliers, the Peppol network, and the company’s internal systems.
E-invoicing isn’t just an obligation—it’s a better way to get started with the process
The Slovak e-invoice system also applies to the method of receiving documents. Starting January 1, 2027, electronic invoicing in a structured format will be required for domestic transactions specified by law. The Financial Administration publishes the exact rules, timeline, and answers to practical questions.