BT-25

How is the original invoice referenced in an e-invoice credit note?

Short answer

State the original invoice number in BT-25, Preceding Invoice Reference. According to the Slovak Financial Administration, this field may be repeated, allowing one credit note to identify several original invoices where the correction concerns more than one document.

BT-25

Preceding Invoice Reference

Field for the number of the original invoice or invoices.

Multiple occurrence

Not one string

Each original invoice number belongs to a separate BT-25 record.

Optional date

Optional addition

It is possible, but not mandatory, to state the date of the original invoice.

Purpose

Matching in accounting

It makes it possible to unambiguously assign a correction to the original document.

Detailed explanation

Without the correct reference in BT-25, it is unclear which document the credit note relates to, which complicates matching in the accounts and any subsequent checks. According to the official methodological and information materials from the Slovak Financial Administration regarding e-invoices, in the case of a single corrective invoice or credit note relating to multiple original invoices, all the numbers of the original documents must be listed, each in a separate instance of the BT-25 field, and not as a single string separated by a delimiter.

As set out in the Act

The technical structure of field BT-25 is based on the EN 16931 standard and Peppol BIS Billing 3.0. Under Section 85o(5) of the VAT Act, the period to which the correction relates is not a mandatory element of a corrective invoice; however, a reference to the original document is essential for the correction to be traceable.

Practical examples

A credit note relating to a single invoice has a single original document number in BT-25.
A summary credit note covering four invoices for the month lists four separate BT-25 entries.
The accounting software automatically matches the credit note with the original invoice according to BT-25.

Most common mistakes

“It is sufficient to separate the original invoice numbers with a comma in a single field.” No, each number must be entered in a separate BT-25 entry.
“BT-25 is an optional field.” When making a correction, the reference to the original document is crucial for clarity.
“The correction period must always be specified.” According to Section 85o(5) of the VAT Act, this period is not a mandatory requirement.

Conclusion

Reference each original invoice separately by repeating BT-25 in the credit note.

Legal basis

Act No. 222/2004 Coll. on VAT, Section 85o(5)
Official methodological and information materials Financial Administration of the Slovak Republic k e-invoice
Peppol BIS Billing 3.0, BT-25 Preceding Invoice Reference