Article 7, paragraph 2 of the Law on Electronic Invoicing (ZEF) stipulates that the provisions of the ZEF do not affect the application of the provisions of the law regulating the calculation and payment of value added tax and the by-laws adopted on the basis of that law, nor the application of the provisions of the law regulating accounting in the part of the provisions regulating the accounting document.

 

The issuer of the electronic invoice, as the person who prepares the electronic invoice, is responsible for the truthfulness and completeness of the data in the electronic invoice, as well as for the computational accuracy of the data it presents.

 

The above refers to the elements of an electronic invoice prescribed by the ZEF and by-laws, when issuing an electronic invoice using XML files, and in particular:

 

- data about the issuer of the electronic invoice:

  1. unique invoice number,
  2. Invoice issuer's personal identification number,
  3. JBKJS, if it is a user of public funds (for users who are not users of public funds, it is necessary to remove the JBKJS attribute from the syntax, in accordance with the "Instructions for using XML files"),
  4. identification number of the issuer of the electronic invoice,
  5. name of the issuer of the electronic invoice,
  6. address of the headquarters of the issuer of the electronic invoice,
  7. city ​​of headquarters of the issuer of the electronic invoice,
  8. Postal code of the electronic invoice issuer.

 

- data about the recipient of the electronic invoice:

  1. Invoice recipient's personal identification number,
  2. JBKJS, if it is a user of public funds (for users who are not users of public funds, it is necessary to remove the JBKJS attribute from the syntax, in accordance with the "Instructions for using XML files"),
  3. identification number of the recipient of the electronic invoice,
  4. name of the recipient of the electronic invoice,
  5. address of the seat of the recipient of the electronic invoice,
  6. city ​​of residence of the recipient of the electronic invoice,
  7. The postal code of the recipient of the electronic invoice.

 

Detailed instructions for using XML files can be found here.