Article 218
For the purposes of this Directive, Member States shall accept documents or messages on paper or in electronic form as invoices if they meet the conditions laid down in this Chapter.
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax Section 2 — Concept of invoice
Article 219
Any document or message that amends and refers specifically and unambiguously to the initial invoice shall be treated as an invoice.
Back to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax — full text
Provisions on this page are reproduced verbatim from official open data. See the attribution line.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.