Act No. 385/2025 Coll. (Section 85o of the VAT Act), Financial Administration FAQ 9/DPH/2025/IM, Peppol BIS 3.0 / EN 16931 + SK PASR, EAS code 0245 = tax ID (DIČ), ViDA Directive (cross-border DRR from 1 July 2030).
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