BT-22

In what field do you indicate the text of the "Tax" is applied on the basis of receipt of the payment"?

⚠ Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.

Short answer

The text "Tax' is applicable on the basis of the receipt of a payment" is given as an invoice note, typically in BT-22 (Invoice note) if this information is mandatory for a given invoice by § 68d Act on VAT. BT-22 is an unstructured note to the entire invoice, therefore it should not be misused for data having its own structured fields.

§ 68d

Acceptance of payment

The mode requires a clear indication on the invoice.

BT-22

Invoice note

Text note on the invoice as a whole.

No landfill

Notes only

Structured data belongs to own fields.

Validation

One comment

Peppol the rules limit the repetition of the document note.

Conclusion

Mandatory text by § 68d to be entered in the invoice note BT-22 the regime applies; other data, however, belong to their structured fields.

Financial Administration of the Slovak Republic, FAQ 9/VAT/2025/IM k e-invoice, July 2026 update

Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.