Peppol ID

Must a credit note use the same Peppol ID as the original invoice?

Short answer

A credit note for the same customer should be addressed using the same Peppol ID as the original invoice. Slovak entities use the PASR identifier scheme 0245:DIČ, so the customer identifier must remain consistent with the participant registered for receipt.

The same customer

Same Peppol ID

The credit is directed towards the same entity as the original invoice.

Diagram 0245

tax identification number as an identifier

Slovak entities use scheme 0245:tax identification number.

Change of Mailman

Current entry in SMP

The credit goes to the current recipient channel.

BT-25

Legal link

Linking to the original invoice is key, not the conformity of historical records.

Detailed explanation

If, in the meantime, the e-invoicing delivery-service provider or any other technical parameter on the recipient’s side were to change, the credit note would still be sent to their current, valid Peppol ID registered in the central SMP, as this constitutes delivery to their current receiving channel. What is legally relevant is that the credit note relates to the original invoice via BT-25, not the technical correspondence between the historical and current records in the SMP.

As set out in the Act

The Peppol Authority Specific Requirements (PASR) for the Slovak Republic specify the VAT number in schema 0245 as the main identifier of the entity for electronic invoicing. Section 25 of the VAT Act does not regulate the technical routing within the Peppol network, but only the substantive nature of the correction to the tax base.

Practical examples

The recipient has changed their e-invoicing delivery-service provider; the credit note will be sent to their new, current channel.
The recipient’s Peppol ID remains the same – 0245:VAT number – throughout the entire business relationship.
The supplier verifies the customer’s current record in the SMP before sending the credit note.

Most common mistakes

“The credit note must be sent precisely to the historical technical record from the date the invoice was issued.” It is directed to the recipient’s current valid Peppol ID at the time of dispatch.
“The Peppol ID changes with every credit note.” The customer identifier (0245:VAT number) remains constant; only the assigned provider changes.
“Peppol ID matching replaces the BT-25 reference.” The legal link to the original invoice is provided by the BT-25, not by the identifier match.

Conclusion

Address the credit note to the same customer using the same registered Peppol ID and link it clearly to the original invoice.

Legal basis

Act No. 222/2004 Coll. on VAT, Section 25
Peppol Authority Specific Requirements (PASR) for the Slovak Republicublic
Official methodological and information materials Financial Administration of the Slovak Republic k e-invoice