If I am not visible to you, then I am INvisible (to you). Cut and dry. You are effectively blind (to me), as provided by DarkPhoenixx via his post from Vision and Light. Any and all attacks that I make against you qualify as sneak attacks.
Also, just to make sure we all know
The rogue's attack deals extra damage anytime her target would be denied a Dexterity bonus to AC (whether the target actually has a Dexterity bonus or not), or when the rogue flanks her target.
Sneak attack isn't a special thing that CAN happen, it just DOES, when the requirements are met. One does not "make a sneak attack", they simply attack, and, dependent upon the requirements being met, it IS a sneak attack. The drow in the OP would not "get" sneak attack damage, the PCs would simply "take" it.
Also, to Komoda
You would certainly take sneak attack damage from the rogue behind the curtain (funny how nobody pays attention to him, isn't it?) Denial of line of sight means that you CANNOT SEE HIM. Ergo, invisible....sneak attack is a go.
In reference to the "Oh, but you can still hear him/target his square/whatever" argument, the rogue with greater invisibility can stand adjacent to you shouting "Here I am! Right HERE! No, a little to the left...that's it! You're looking right at me!" and still roll some extra d6 on damage because he meets the requirements for sneak attack.