Must e-invoice also include the supplier's BIC banks, or is IBAN sufficient?
Short answer
In case of normal bank transfer within Slovakia and the whole SEPA area, IBAN in the field is sufficient BT-84. BIC code in the field BT-86 is an optional additional field which in practice is mainly filled in for non-SEPA payments or when required by a specific beneficiary bank.
IBAN
It is sufficient for SEPA space payments on its own.
BIC (optional)
Additional bank code, particularly relevant outside SEPA.
Slovakia is part of
The IBAN clearly identifies the account and the bank within the euro area.
Legality
It requires an account number, not specifically a BIC code.
Conclusion
For payments within SEPA space including Slovakia is sufficient for e-invoice IBAN (BT-84); BIC (BT-86) is an optional field needed especially for payments outside SEPA.
Sources
- Law No. 222/2004 Z. z. o VAT, § 74 ods. 1 letter (l)
- EN 16931 a Peppol BIS Billing 3.0, business terms BT-84 (IBAN) BT-86 (BIC)
Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.