May BT-33 contain an entry in the business register?
Short answer
BT-33 (Company legal form) is a field for additional legal information about the seller. It may contain legal form or other relevant legal information where necessary but not replace the Seller's structured identification data. The registration details in the commercial register should be indicated in such a way that they comply with Slovak requirements and with the technical limits of the standard used.
Company legal form
Additional legal information from the seller.
No Tax Field
Tax identifiers belong to the own BT fields.
Material correctness
The entries must be true and up to date.
Technical length
The ERP should check the length and characters of the profile used.
Conclusion
BT-33 may carry the legal or registration information of the seller, but may not substitute structured company identification or tax data.
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.