Article 238
1. After consulting the VAT Committee, Member States may, in accordance with conditions which they may lay down, provide that in the following cases some of the information required under Article 226 and 230, subject to options taken up by Member States under Articles 227, 228 and 231, need not be entered on invoices in respect of supplies of goods or services in their territory: (a) where the amount of the invoice is minor; (b) where commercial or administrative practice in the business sector concerned or the technical conditions under which the invoices are issued make it difficult to comply with all the obligations referred to in Articles 226 and 230. 2. Invoices must, in any event, contain the following information: (a) the date of issue; (b) identification of the taxable person; (c) identification of the type of goods or services supplied; (d) the VAT amount payable or the information needed to calculate it. 3. The simplified arrangements provided for in paragraph 1 may not be applied to the transactions referred to in Articles 20, 21, 22, 33, 36, 138 and 141.