Item classification

They are. BT-157 a BT-158 mandatory in Slovak e-invoice?

⚠ Machine-translated answer, not yet manually reviewed. For the exact wording, see the Slovak original.

Short answer

BT-157 a BT-158 are scheme identifiers in classificationcii items. They are practically dealt with when the invoice contains a classification indication of an item, such as a code from a dial. If the classification of the item is not used, a fictitious code should not be created to fill in the scheme. If you use it, you should also indicate the scheme by which the value is read.

Classification

Optional context

First, see if you're sending a classification.

Scheme

Meaning of value

Specifies the dial or system from which the value comes.

ERP

Mapping

Internal codes need to be converted to supported entry.

Validation

Conditional rules

The obligation depends on the data group used.

Conclusion

BT-157 a BT-158 are important when using the classification of items; their aim is to explain the code scheme, not to force companies to create artificial item classifications.

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.