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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax Article 236

Article 236

Where batches containing several invoices are sent or made available to the same recipient by electronic means, the details common to the individual invoices may be mentioned only once if, for each invoice, all the information is accessible.

查看整部法規全文 → · 開啟所屬章節:Section 5 — Sending invoices by electronic means

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