There is an attachment size limit in e-invoice?
Short answer
Standard itself EN 16931 No specification Peppol BIS Billing 3.0 do not provide for a uniform, universally binding numerical limit of the size of the Annex inserted into e-invoice. As the inserted Annex is technically coded as binary object directly in XML the document, its practical maximum size may be limited by the technical parameters of a particular certified delivery service provider (e-invoicing delivery-service provider) or used accounting software, not a single rule of the whole network Peppol.
Norm does not specify limit
EN 16931 a Peppol BIS Billing 3.0 The size of the annex shall not be specified.
Provider's side
Limit may result from technical parameters e-invoicing delivery-service provider.
External link (BT-124)
For large files a reference may be considered instead of inserting.
Check with Provider
The specific limit should be determined by the chosen e-invoicing delivery-service provider.
Conclusion
Standard for e-invoice does not specify a uniform numerical limit of the size of the Annex; the practical constraints depend on the particular provider of the delivery service or software.
Sources
- EN 16931 a Peppol BIS Billing 3.0 (MimeCode Code does not regulate size limits)
- Law No. 222/2004 Z. z. o VAT, § 76a
Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.