OR data
Must an invoice include the customer’s Commercial Register details, such as the court, section and entry number?
Short answer
No. Under § 3a of the Commercial Code, details of registration in the Commercial Register, including the registration court, section and entry number, are stated for the issuer or supplier. The invoice does not have to reproduce the customer’s corresponding Commercial Register details.
§ 3a Commercial Code
Own identification
Refers to the issuer of the document, not to the customer.
§ 74 ods. 1 Act on VAT
The customer's concerns
Name, address and VAT identification number, not the court/section/insert.
Invoice OR details
About supplier only
The customer is not identified in this way.
Practical location
Field BT-33 (Company legal form)
V e-invoice this information on the supplier is given here.
Conclusion
Commercial Register details under § 3a of the Commercial Code are stated for the invoice issuer, not for the customer.
Sources
- Law No. 513/1991 Cf. (Trade Code), § 3a
- Law No. 222/2004 Z. z. o VAT, § 74 ods. 1
Obchodný zákonník, § 3a · zákon o DPH, § 74 ods. 1 · FAQ FS SR, príklad č. 34 k BT-33
Not legal advice.