Derivation of a business practice in connection with the invoice as a payment accounting document

Derivation of a business practice in connection with the invoice as a payment accounting document (Judgement of the Supreme Court of the Slovak Republic No. 1MObdoV/2/2009 of April 28, 2011)

An invoice represents a payment and an accounting document to which the effects of the bilateral legal act are not attributable. Its binding nature is determined by the content of agreement between the parties. From the very fact that the seller invoiced the price of goods and unilaterally inserted into the invoice due dates for payment of the purchase price cannot be derived neither a custom nor a practice which the parties have established between themselves and consequently neither the intention of the parties. The burden of proof that a business practice exists, what is its content and that it is followed affects the party which refers to such practice.