What is Peppol ID?
Short answer
Peppol ID is the electronic identifier of a participant in the Peppol network. It serves as an address by which it can be determined whether the subject can receive a specific type of document and through which technical data the document is to be delivered. In the Slovak context, it should not be confused with the IČO or VAT number.
Legal identifier
The supplier's ID number belongs to BT-30, the customer's ID number to BT-47. In UBL, it is a PartyLegalEntity/CompanyID with a Slovak scheme for the IČO.
VAT tax identifier
The supplier's VAT number belongs to BT-31, the customer's VAT number to BT-48. The Slovak value has the form SK plus 10 digits.
Electronic address
The Slovak VAT number is used for the Peppol electronic address: BT-34 for the supplier and BT-49 for the customer, typically as a value without the SK prefix with the scheme 0245.
The most common practical test
Check that the field for the customer's VAT ID does not contain a VAT number and that the EndpointID is not filled with an ID number or the partner's internal number.
Conclusion
Financial Administration — FAQ e-invoice from 7/7/2026 · OpenPeppol — current codebooks of identifiers · Peppol BIS — Seller electronic address (EndpointID)
Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.