Must be an annex e-invoice electronically signed?
Short answer
No. Same as with e-invoice or its annexes do not require a separate qualified electronic signature or seal. The authenticity of the origin and integrity of the content of the electronic invoice, including its annexes, is ensured by a combination of the network's procedural and technical mechanisms Peppol In particular, by the AS4 communication protocol, the credibility of certified providers (e-invoicing delivery-service provider) and unambiguous identification of the document.
Not required
Neither the invoice nor the annex need a qualified electronic signature.
Secure transmission
It shall protect the integrity of the whole document, including the annex inserted.
Part of the model
Certified providers are part of the chain of trust.
Objective, not specific instrument
The law requires authenticity of origin, not a specific technical solution such as signature.
Conclusion
Annex e-invoice does not require a standalone electronic signature, its integrity is ensured by the technical and procedural mechanisms of the network Peppol as with the invoice itself.
Sources
- Law No. 222/2004 Z. z. o VAT, § 71 ods. 3
- Technical documentation of the network Peppol (Open)Peppol), AS4 protocol
Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.