They can be on one. e-invoice Category items VAT With O?
Short answer
According to current rules EN 16931 a Peppol BIS cannot normally be combined on one invoice item with a category VAT S - standard rate and O - outside the scope of the tax. For category O group rules apply BR-O, in particular the prohibition to indicate VAT identification number the supplier or customer on such a document. The practical solution is to issue separate documents.
Standard rate
Item subject to VAT in the standard rate.
Out of scope
Item is outside the subject VAT.
None VAT identification number
The VAT party identifiers shall not appear on the document.
Individual documents
Implementation S and O will normally be separated into two invoices.
Conclusion
Categories VAT S and O to current Peppol rules do not normally combine on one e-invoice; the safe solution is to separate them into separate documents.
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.