Pflichtfelder einer ausgestellten XML-Rechnung

A unique identification of the Invoice. The sequential number required in Article 226(2) of the directive 2006/112/EC [2], to uniquely identify the Invoice within the business context, time-frame, operating systems and records of the Seller. No identification scheme is to be used.

Usage note: A unique identification of the Invoice. The sequential number required in Article 226(2) of the directive 2006/112/EC [2], to uniquely identify the Invoice within the business context, time-frame, operating systems and records of the Seller. No identification scheme is to be used.

Legal reference: Act No. 222/2004 Coll. on VAT § 74 para. 01 letter c); Act No. 431/2002 Coll. on Accounting § 10 para. 01 letter a); Act No. 215/2019 Coll. on Guaranteed Electronic Invoicing § 2 para. 02 letter b)

The date when the Invoice was issued. Format "YYYY-MM-DD"

Legal reference: Act No. 222/2004 Coll. on VAT § 74 para. 01 letter e); Act No. 431/2002 Coll. on Accounting § 10 para. 01 letter d); Act No. 215/2019 Coll. on Guaranteed Electronic Invoicing § 2 para. 02 letter c)

A code specifying the functional type of the Invoice.

Usage note: A code specifying the functional type of the Invoice.

The currency in which all Invoice amounts are given, except for the Total VAT amount in accounting currency. Only one currency shall be used in the Invoice, except for the VAT accounting currency code (BT-6) and the invoice total VAT amount in accounting currency (BT-111).

Usage note: The currency in which all Invoice amounts are given, except for the Total VAT amount in accounting currency. Only one currency shall be used in the Invoice, except for the VAT accounting currency code (BT-6) and the invoice total VAT amount in accounting currency (BT-111).

The currency used for VAT accounting and reporting purposes as accepted or required in the country of the Seller. Shall be used in combination with the Invoice total VAT amount in accounting currency (BT-111), when the VAT accounting currency code differs from the Invoice currency code.

Usage note: The date when the VAT becomes accountable for the Seller and for the Buyer in so far as that date can be determined and differs from the date of issue of the invoice, according to the VAT directive.This element is required if the Value added tax point date is different from the Invoice issue date.

Additional Slovak v1.10 source guidance applies to BT-7. Peppol / EN 16931 rules: BR-CO-03

Legal reference: Act No. 222/2004 Coll. on VAT § 74 para. 01 letter d); Act No. 431/2002 Coll. on Accounting § 10 para. 01 písm e); Act No. 215/2019 Coll. on Guaranteed Electronic Invoicing para. 2 letter c)

An identification of the specification containing the total set of rules regarding semantic content, cardinalities and business rules to which the data contained in the instance document conforms.

The full formal name by which the Seller is registered in the national registry of legal entities or as a Taxable person or otherwise trades as a person or persons.

Additional Slovak v1.10 source guidance applies to BT-27. Peppol / EN 16931 rules: BR-06

An identifier issued by an official registrar that identifies the Seller as a legal entity or person. In order for the buyer to automatically identify a supplier, the Seller identifier (BT-29), the Seller legal registration identifier (BT-30) and/or the Seller VAT identifier (BT-31) shall be present

Usage note: An identifier issued by an official registrar that identifies the Seller as a legal entity or person. In order for the buyer to automatically identify a supplier, the Seller identifier (BT-29), the Seller legal registration identifier (BT-30) and/or the Seller VAT identifier (BT-31) shall be present

Additional Slovak v1.10 source guidance applies to BT-30. Peppol / EN 16931 rules: BR-CO-26 · BR-CL-11 · DK-R-002 · DK-R-014 · SE-R-003 · SE-R-004 · SE-R-013

Legal reference: Act No. 431/2002 Coll. on Accounting § 10 para. 01 písm b); Act No. 513/1991 Coll., Commercial Code § 3a para. 1; Act No. 215/2019 Coll. on Guaranteed Electronic Invoicing § 2 para. 02 letter d)

The identification scheme used for the seller legal registration identifier.

Usage note: The identification scheme used for the seller legal registration identifier.

The Seller's VAT identifier (also known as Seller VAT identification number) or the local identification (defined by the Seller’s address) of the Seller for tax purposes or a reference that enables the Seller to state his registered tax status. In order for the buyer to automatically identify a supplier, the Seller identifier (BT-29), the Seller legal registration identifier (BT-30) and/or the Seller VAT identifier (BT-31) shall be present

Usage note: The Seller's VAT identifier (also known as Seller VAT identification number) or the local identification (defined by the Seller’s address) of the Seller for tax purposes or a reference that enables the Seller to state his registered tax status. In order for the buyer to automatically identify a supplier, the Seller identifier (BT-29), the Seller legal registration identifier (BT-30) and/or the Seller VAT identifier (BT-31) shall be present

Additional Slovak v1.10 source guidance applies to BT-31. Peppol / EN 16931 rules: BR-CO-09 · BR-CO-26 · BR-S-02 · BR-S-03 · BR-S-04 · BR-Z-02 · BR-Z-03 · BR-Z-04 · BR-E-02 · BR-E-03 · BR-E-04 · BR-AE-02 · BR-AE-03 · BR-AE-04 · BR-IC-02 · BR-IC-03 · BR-IC-04 · BR-G-02 · BR-G-03 · BR-G-04 · BR-O-02 · BR-O-03 · BR-O-04 · IT-R-001 · NO-R-001 · NO-R-002 · SE-R-001 · SE-R-002 · SE-R-005 · PEPPOL-COMMON-R040 · PEPPOL-COMMON-R041 · PEPPOL-COMMON-R042 · PEPPOL-COMMON-R043 · PEPPOL-COMMON-R044 · PEPPOL-COMMON-R045 · PEPPOL-COMMON-R046 · PEPPOL-COMMON-R047 · PEPPOL-COMMON-R049 · PEPPOL-COMMON-R050 · PEPPOL-COMMON-R052 · PEPPOL-COMMON-R053

Legal reference: Act No. 222/2004 Coll. on VAT § 74 para. 01 letter a) ... 3.; Act No. 215/2019 Coll. on Guaranteed Electronic Invoicing § 2 para. 02 letter d)

Additional legal information relevant for the Seller.

Usage note: Additional legal information relevant for the Seller.

Additional Slovak v1.10 source guidance applies to BT-33.

Identifies the Seller's electronic address to which the application level response to the invoice may be delivered.

Additional Slovak v1.10 source guidance applies to BT-34. Peppol / EN 16931 rules: BR-62 · BR-CL-25 · PEPPOL-EN16931-R020 · PEPPOL-COMMON-R040 · PEPPOL-COMMON-R041 · PEPPOL-COMMON-R042 · PEPPOL-COMMON-R043 · PEPPOL-COMMON-R044 · PEPPOL-COMMON-R045 · PEPPOL-COMMON-R046 · PEPPOL-COMMON-R047 · PEPPOL-COMMON-R049 · PEPPOL-COMMON-R050 · PEPPOL-COMMON-R052 · PEPPOL-COMMON-R053 · PEPPOL-EN16931-CL008

The scheme identifying the type of the seller electronic address.

Additional Slovak v1.10 source guidance applies to BT-34-1.

A group of business terms providing information about the address of the Seller. Sufficient components of the address are to be filled to comply with legal requirements.

Legal reference: Act No. 513/1991 Coll., Commercial Code § 3a para. 1

The main address line in an address.

Usage note: The main address line in an address.

Additional Slovak v1.10 source guidance applies to BT-35. Peppol / EN 16931 rules: IT-R-002

Legal reference: Act No. 222/2004 Coll. on VAT § 74 para. 01 letter a) ... 4.; Act No. 431/2002 Coll. on Accounting § 10 OLMU - OK para. 01 písm b) OLMU - OK; Act No. 513/1991 Coll., Commercial Code § 3a para. 1; Act No. 215/2019 Coll. on Guaranteed Electronic Invoicing § 2 para. 02 letter d)

The common name of the city, town or village, where the Seller address is located.

Additional Slovak v1.10 source guidance applies to BT-37. Peppol / EN 16931 rules: IT-R-003

Legal reference: Act No. 222/2004 Coll. on VAT § 74 para. 01 letter a) ... 4.; Act No. 431/2002 Coll. on Accounting § 10 para. 01 písm b); Act No. 513/1991 Coll., Commercial Code § 3a para. 1; Act No. 215/2019 Coll. on Guaranteed Electronic Invoicing § 2 para. 02 letter d)

The identifier for an addressable group of properties according to the relevant postal service.

Usage note: The identifier for an addressable group of properties according to the relevant postal service.

Additional Slovak v1.10 source guidance applies to BT-38. Peppol / EN 16931 rules: IT-R-004

Legal reference: Act No. 222/2004 Coll. on VAT § 74 para. 01 letter a) ... 4.; Act No. 431/2002 Coll. on Accounting § 10 para. 01 písm b); Act No. 513/1991 Coll., Commercial Code § 3a para. 1; Act No. 215/2019 Coll. on Guaranteed Electronic Invoicing § 2 para. 02 letter d)

A code that identifies the country.

Additional Slovak v1.10 source guidance applies to BT-40. Peppol / EN 16931 rules: BR-09 · BR-CL-14 Code lists: ISO3166

Legal reference: Act No. 222/2004 Coll. on VAT § 74 para. 01 letter a) ... 4.; Act No. 431/2002 Coll. on Accounting § 10 para. 01 písm b); Act No. 513/1991 Coll., Commercial Code § 3a para. 1; Act No. 215/2019 Coll. on Guaranteed Electronic Invoicing § 2 para. 02 letter d)

Additional Slovak v1.10 source guidance applies to BG-07.

The full name of the Buyer.

Additional Slovak v1.10 source guidance applies to BT-44. Peppol / EN 16931 rules: BR-07

Legal reference: Act No. 222/2004 Coll. on VAT § 74 para. 01 letter b) ... 1.; Act No. 431/2002 Coll. on Accounting § 10 para. 01 písm b); Act No. 513/1991 Coll., Commercial Code § 3a para. 1; Act No. 215/2019 Coll. on Guaranteed Electronic Invoicing § 2 para. 02 letter d)

An identifier issued by an official registrar that identifies the Buyer as a legal entity or person.

Usage note: An identifier issued by an official registrar that identifies the Buyer as a legal entity or person.

Additional Slovak v1.10 source guidance applies to BT-47. Peppol / EN 16931 rules: BR-AE-02 · BR-AE-03 · BR-AE-04 · BR-CL-11 · DK-R-014

The identification scheme used for the buyer legal registration identifier.

Usage note: The identification scheme used for the buyer legal registration identifier.

The Buyer's VAT identifier (also known as Buyer VAT identification number).

Usage note: The Buyer's VAT identifier (also known as Buyer VAT identification number).

Legal reference: Act No. 222/2004 Coll. on VAT § 74 para. 01 letter b) ... 3.; Act No. 215/2019 Coll. on Guaranteed Electronic Invoicing § 2 para. 02 letter d)

Identifies the Buyer's electronic address to which the invoice is delivered.

The scheme identifying the type of the buyer electronic address.

Additional Slovak v1.10 source guidance applies to BT-49-1.

A group of business terms providing information about the postal address for the Buyer. Sufficient components of the address are to be filled to comply with legal requirements.

The main address line in an address.

Usage note: The main address line in an address.

Additional Slovak v1.10 source guidance applies to BT-50.

Legal reference: Act No. 222/2004 Coll. on VAT § 74 para. 01 letter b) ... 4.; Act No. 431/2002 Coll. on Accounting § 10 para. 01 písm b); Act No. 215/2019 Coll. on Guaranteed Electronic Invoicing § 2 para. 02 letter d)

The common name of the city, town or village, where the Buyer's address is located.

Additional Slovak v1.10 source guidance applies to BT-52.

Legal reference: Act No. 222/2004 Coll. on VAT § 74 para. 01 letter b) ... 4.; Act No. 431/2002 Coll. on Accounting § 10 para. 01 písm b); Act No. 215/2019 Coll. on Guaranteed Electronic Invoicing § 2 para. 02 letter d)

The identifier for an addressable group of properties according to the relevant postal service.

Usage note: The identifier for an addressable group of properties according to the relevant postal service.

Additional Slovak v1.10 source guidance applies to BT-53.

Legal reference: Act No. 222/2004 Coll. on VAT § 74 para. 01 letter b) ... 4.; Act No. 431/2002 Coll. on Accounting § 10 para. 01 písm b); Act No. 215/2019 Coll. on Guaranteed Electronic Invoicing § 2 para. 02 letter d)

A code that identifies the country.

Additional Slovak v1.10 source guidance applies to BT-55. Peppol / EN 16931 rules: BR-11 · BR-CL-14 Code lists: ISO3166

Legal reference: Act No. 222/2004 Coll. on VAT § 74 para. 01 letter b) ... 4; Act No. 431/2002 Coll. on Accounting § 10 para. 01 písm b); Act No. 215/2019 Coll. on Guaranteed Electronic Invoicing § 2 para. 02 letter d)

The name of the Payee.

Usage note: The name of the Payee.

Additional Slovak v1.10 source guidance applies to BT-59. Peppol / EN 16931 rules: BR-17

The full name of the Seller's tax representative party.

Legal reference: Act No. 222/2004 Coll. on VAT § 74 para. 01 letter o) ... 1.; Act No. 215/2019 Coll. on Guaranteed Electronic Invoicing § 2 /para. 2 letter f)

The VAT identifier of the Seller's tax representative party.

Usage note: The VAT identifier of the Seller's tax representative party.

Legal reference: Act No. 222/2004 Coll. on VAT § 74 para. 01 letter o) ... 3.; Act No. 215/2019 Coll. on Guaranteed Electronic Invoicing § 2 /para. 2 letter f)

A group of business terms providing information about the postal address for the tax representative party. Sufficient components of the address are to be filled to comply with legal requirements.

Usage note: A group of business terms providing information about the postal address for the tax representative party. Sufficient components of the address are to be filled to comply with legal requirements.

The main address line in an address.

Usage note: The main address line in an address.

Legal reference: Act No. 222/2004 Coll. on VAT § 74 para. 01 letter o) ... 2.; Act No. 215/2019 Coll. on Guaranteed Electronic Invoicing § 2 /para. 2 letter f)

The common name of the city, town or village, where the tax representative address is located.

Legal reference: Act No. 222/2004 Coll. on VAT § 74 para. 01 letter o) ... 2.; Act No. 215/2019 Coll. on Guaranteed Electronic Invoicing § 2 /para. 2 letter f)

The identifier for an addressable group of properties according to the relevant postal service.

Usage note: The identifier for an addressable group of properties according to the relevant postal service.

Legal reference: Act No. 222/2004 Coll. on VAT § 74 para. 01 letter o) ... 2.; Act No. 215/2019 Coll. on Guaranteed Electronic Invoicing § 2 /para. 2 letter f)

A code that identifies the country.

Usage note: A code that identifies the country.

Legal reference: Act No. 222/2004 Coll. on VAT § 74 para. 01 letter o); Act No. 215/2019 Coll. on Guaranteed Electronic Invoicing § 2 /para. 2 letter f)

A code that identifies the country.

Usage note: A code that identifies the country.

Additional Slovak v1.10 source guidance applies to BT-80. Peppol / EN 16931 rules: BR-57 · BR-CL-14 · BR-IC-12 Code lists: ISO3166

The means, expressed as code, for how a payment is expected to be or has been settled.

Usage note: The means, expressed as code, for how a payment is expected to be or has been settled.

Additional Slovak v1.10 source guidance applies to BT-81. Peppol / EN 16931 rules: BR-49 · BR-CL-16 · DE-R-020 Code lists: UNCL4461

A unique identifier of the financial payment account, at a payment service provider, to which payment should be made. Such as IBAN or BBAN.

Usage note: A unique identifier of the financial payment account, at a payment service provider, to which payment should be made. Such as IBAN or BBAN.

Slovak v1.10 requirement note: Mandatory once the optional groups BG-16 PAYMENT INSTRUCTIONS → BG-17 CREDIT TRANSFER are used.

Legal reference: Act No. 215/2019 Coll. on Guaranteed Electronic Invoicing § 2 para. 02 letter h)

The Primary Account Number (PAN) of the card used for payment.In accordance with card payments security standards, an invoice should never include a full card primary account number.

Usage note: The Primary Account Number (PAN) of the card used for payment.In accordance with card payments security standards, an invoice should never include a full card primary account number.

Additional Slovak v1.10 source guidance applies to BT-87. Peppol / EN 16931 rules: BR-51

The amount of an allowance or a charge, without VAT. Must be rounded to maximum 2 decimals

A coded identification of what VAT category applies to the document level allowance or charge.

Usage note: A coded identification of what VAT category applies to the document level allowance or charge.

The amount of an allowance or a charge, without VAT. Must be rounded to maximum 2 decimals

A coded identification of what VAT category applies to the document level allowance or charge.

Usage note: A coded identification of what VAT category applies to the document level allowance or charge.

Rounding guidance from the Slovak v1.10 source applies to BT-106.

The total amount of the Invoice without VAT. Must be rounded to maximum 2 decimals.

Additional Slovak v1.10 source guidance applies to BT-109. Peppol / EN 16931 rules: BR-13 · BR-CO-13 · BR-DEC-12 · UBL-DT-01 · BR-CL-03

Rounding guidance from the Slovak v1.10 source applies to BT-109.

Legal reference: Act No. 431/2002 Coll. on Accounting § 10 para. 1 letter c) - OLMU; Act No. 215/2019 Coll. on Guaranteed Electronic Invoicing *poznámka SIT - § 2 para. 2 písm j)

The total VAT amount for the Invoice or the VAT total amount expressed in the accounting currency accepted or required in the country of the Seller. Must be rounded to maximum 2 decimals

Rounding guidance from the Slovak v1.10 source applies to BT-110.

Legal reference: Act No. 222/2004 Coll. on VAT § 74 para. 01 letter i); Act No. 215/2019 Coll. on Guaranteed Electronic Invoicing *poznámka SIT - § 2 para. 2 písm j)

The total amount of the Invoice with VAT. Must be rounded to maximum 2 decimals.

Additional Slovak v1.10 source guidance applies to BT-112. Peppol / EN 16931 rules: BR-14 · BR-CO-15 · BR-DEC-14 · UBL-DT-01 · BR-CL-03

Rounding guidance from the Slovak v1.10 source applies to BT-112.

Legal reference: Act No. 431/2002 Coll. on Accounting § 10 para. 1 letter c)

The outstanding amount that is requested to be paid. Must be rounded to maximum 2 decimals.

Additional Slovak v1.10 source guidance applies to BT-115. Peppol / EN 16931 rules: BR-15 · BR-CO-16 · BR-DEC-18 · UBL-DT-01 · BR-CL-03

Rounding guidance from the Slovak v1.10 source applies to BT-115.

Legal reference: Act No. 431/2002 Coll. on Accounting § 10 para. 1 letter c)

Sum of all taxable amounts subject to a specific VAT category code and VAT category rate (if the VAT category rate is applicable). Must be rounded to maximum 2 decimals.

Rounding guidance from the Slovak v1.10 source applies to BT-116.

Legal reference: Act No. 222/2004 Coll. on VAT § 74 para. 01 letter g) ...1.

The total VAT amount for a given VAT category. Must be rounded to maximum 2 decimals.

Usage note: The total VAT amount for a given VAT category. Must be rounded to maximum 2 decimals.

Additional Slovak v1.10 source guidance applies to BT-117. Peppol / EN 16931 rules: BR-46 · BR-CO-17 · BR-S-09 · BR-Z-09 · BR-E-09 · BR-AE-09 · BR-IC-09 · BR-G-09 · BR-O-09 · BR-DEC-20 · UBL-DT-01

Rounding guidance from the Slovak v1.10 source applies to BT-117.

Coded identification of a VAT category.

Additional Slovak v1.10 source guidance applies to BT-118. Peppol / EN 16931 rules: BR-47 · BR-S-01 · BR-Z-01 · BR-E-01 · BR-AE-01 · BR-IC-01 · BR-G-01 · BR-O-10 · BR-CL-17 Code lists: UNCL5305

The VAT rate, represented as percentage that applies for the relevant VAT category.

Usage note: The VAT rate, represented as percentage that applies for the relevant VAT category.

Additional Slovak v1.10 source guidance applies to BT-119. Peppol / EN 16931 rules: BR-48 · SE-R-006 · DE-R-014

Legal reference: Act No. 222/2004 Coll. on VAT § 74 para. 01 letter h) ... 1.

A textual statement of the reason why the amount is exempted from VAT or why no VAT is being charged.

Usage note: A textual statement of the reason why the amount is exempted from VAT or why no VAT is being charged.

Additional Slovak v1.10 source guidance applies to BT-120. Peppol / EN 16931 rules: BR-S-10 · BR-Z-10 · BR-E-10 · BR-AE-10 · BR-IC-10 · BR-G-10 · BR-O-10

Legal reference: Act No. 222/2004 Coll. on VAT § 74 para. 01 letter h) ... 2, j), k), l), m), n)

An identifier for an object on which the invoice is based, given by the Seller, or the identifier for the supporting document.

Additional Slovak v1.10 source guidance applies to BT-122. Peppol / EN 16931 rules: BR-52

The MIME type of the attached document.

Usage note: The MIME type of the attached document.

The filename of the attached document.

The quantity of items (goods or services) that is charged in the Invoice line.

Additional Slovak v1.10 source guidance applies to BT-129. Peppol / EN 16931 rules: BR-22 · BR-CL-23

Rounding guidance from the Slovak v1.10 source applies to BT-129.

Legal reference: Act No. 222/2004 Coll. on VAT § 74 para. 01 letter f) ... 1.; Act No. 431/2002 Coll. on Accounting § 10 para. 01 písm c); Act No. 215/2019 Coll. on Guaranteed Electronic Invoicing § 2 para. 02 letter j)

Additional Slovak v1.10 source guidance applies to BT-130. Peppol / EN 16931 rules: BR-23 Code lists: UNECERec20

Legal reference: Act No. 215/2019 Coll. on Guaranteed Electronic Invoicing § 2 para. 02 letter g)

The total amount of the Invoice line. The amount is “net” without VAT, i.e. inclusive of line level allowances and charges as well as other relevant taxes. Must be rounded to maximum 2 decimals.

Additional Slovak v1.10 source guidance applies to BT-131. Peppol / EN 16931 rules: BR-24 · PEPPOL-EN16931-R120 · BR-DEC-23 · UBL-DT-01 · BR-CL-03

Legal reference: Act No. 222/2004 Coll. on VAT § 74 para. 01 letter g) ...1.; Act No. 215/2019 Coll. on Guaranteed Electronic Invoicing § 2 para. 02 letter j)

The amount of an allowance or a charge, without VAT. Must be rounded to maximum 2 decimals

The amount of an allowance or a charge, without VAT. Must be rounded to maximum 2 decimals

A group of business terms providing information about the price applied for the goods and services invoiced on the Invoice line.

Additional Slovak v1.10 source guidance applies to BG-29.

The price of an item, exclusive of VAT, after subtracting item price discount. The Item net price has to be equal with the Item gross price less the Item price discount, if they are both provided. Item price can not be negative.

Usage note: The price of an item, exclusive of VAT, after subtracting item price discount. The Item net price has to be equal with the Item gross price less the Item price discount, if they are both provided. Item price can not be negative.

Rounding guidance from the Slovak v1.10 source applies to BT-146.

Legal reference: Act No. 222/2004 Coll. on VAT § 74 para. 01 letter g) ... 2.; Act No. 431/2002 Coll. on Accounting § 10 para. 01 písm c); Act No. 215/2019 Coll. on Guaranteed Electronic Invoicing § 2 para. 02 letter j)

The unit price, exclusive of VAT, before subtracting Item price discount, can not be negative

Additional Slovak v1.10 source guidance applies to BT-148. Peppol / EN 16931 rules: BR-28 · BR-CL-03

Rounding guidance from the Slovak v1.10 source applies to BT-148.

Legal reference: Act No. 222/2004 Coll. on VAT § 74 para. 01 letter g) ... 2.

Additional Slovak v1.10 source guidance applies to BG-30.

The VAT category code for the invoiced item.

Additional Slovak v1.10 source guidance applies to BT-151. Peppol / EN 16931 rules: BR-CO-04 · BR-O-12 · BR-CL-18 Code lists: UNCL5305

A name for an item.

Legal reference: Act No. 222/2004 Coll. on VAT § 74 para. 01 letter f) ... 2.; Act No. 431/2002 Coll. on Accounting § 10 para. 01 písm b); Act No. 215/2019 Coll. on Guaranteed Electronic Invoicing § 2 para. 02 letter g)

The identification scheme used for the item standard identifier.

The identification scheme used for the item classification identifier.

The name of the attribute or property of the item.

Usage note: The name of the attribute or property of the item.

Slovak v1.10 requirement note: Mandatory once the optional group BG-32 ITEM ATTRIBUTES is used.

The value of the attribute or property of the item.

Usage note: The value of the attribute or property of the item.

Slovak v1.10 requirement note: Mandatory once the optional group BG-32 ITEM ATTRIBUTES is used.