Must be tested e-invoice use real tax identification number partner?
Short answer
Not in the sense that you could just make up any number, as the system when sending e-invoice verify the existence of the beneficiary by its identifier in the register Peppol (SMP lookup), fictional, non-existent tax identification number would cause a delivery error, not a successful test. It is more appropriate to use the actual identifier of the agreed test partner, which is actually registered, whether in the production or in a separate test environment of the network.
Verification of the existence of the beneficiary
The system checks that the identifier is actually registered.
Makes a mistake
No identifier will fail when sent, it is not a valid test.
Separate registration
Some providers allow separate testing registration.
Alternative
Use of actual, agreed entity with actual tax identification number.
Conclusion
For testing e-invoice the actual identifier of the agreed test partner should be used, as it is invented tax identification number would fail to verify the existence of the beneficiary (SMP lookup).
Sources
- Peppol Authority Specific Requirements (PASR) for the Slovak Republicublic
- Technical architecture of the network Peppol (SML/SMP, OpenPeppol)
Not legal advice. Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.