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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax Article 230

Article 230

The amounts which appear on the invoice may be expressed in any currency, provided that the amount of VAT payable is expressed in the national currency of the Member State in which the supply of goods or services takes place, using the conversion mechanism laid down in Article 91.

查看整部法規全文 → · 開啟所屬章節:Section 4 — Content of invoices

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