BT-124

May be attached e-invoice by reference to an external document instead of an embedded file?

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

Short answer

Yes. Standard EN 16931 within the support document group (BG-24) alongside the field BT-125 also offers field for embedded file BT-124 (External document location), which allows only a reference to its location outside of the invoice instead of inserting the document directly into the invoice XML, most often in the form of URL address.

BT-124

External document location

Reference to document outside XML the invoice file.

Benefit

Smaller Size XML

Suitable for large or frequently repeatedly used documents.

Hazard

Long-term availability

The external message can stop working after a while.

Recommendation

File inserted for evidence

For long-term evidence is safer to use BT-125.

Conclusion

Annex e-invoice may be an external message via the field instead of an embedded file BT-124, for the long-term necessary evidence, a more secure file is inserted.

Sources

  • EN 16931, field BT-124 (External document location) in group BG-24
  • Law No. 222/2004 Z. z. o VAT, § 85o ods. 15 a § 71 ods. 3

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