ANNEX IISupplementary provisions
ANNEX II The information on storage of invoices that Member States may provide via the web portal Article 245 of Council Directive 2006/112/EC — place of storage Q1. If the place of storage is outside the Member State, is the notification of the place of storage required? Q2. If yes, how is this notification to be done? Q3. Can paper invoices be stored outside the Member State? Article 247(1) of Council Directive 2006/112/EC — storage period Q4. What are the periods of storage for invoices? Article 247(2) of Council Directive 2006/112/EC — form of storage Q5. Can paper invoices be stored electronically? Q6. Can electronic invoices be stored in paper form? Q7. Must the data guaranteeing the authenticity of the origin and integrity of the content of invoices stored electronically be kept in the case when e-signatures or EDI are used? Article 247(3) of Council Directive 2006/112/EC — storage in a third country Q8. Can invoices be stored in a third country? Q9. If yes, are there any conditions?