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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax Article 246

Article 246

The authenticity of the origin and the integrity of the content of the invoices stored, as well as their legibility, must be guaranteed throughout the storage period. In respect of the invoices referred to in the second subparagraph of Article 233(1), the details they contain may not be altered and must remain legible throughout the storage period.

查看整部法規全文 → · 開啟所屬章節:Section 3 — Specific obligations relating to the storage of all invoices

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