Council Implementing Decision (EU) 2017/784 Article 2
Council Implementing Decision (EU) 2017/784 Article 2
Article 2
By way of derogation from Article 226 of Directive 2006/112/EC, Italy is authorised to require that invoices, issued in relation to supplies of goods and services to the entities listed under Article 1 include a special remark that VAT has to be paid to that separate and blocked bank account of the tax administration.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 2 of Council Implementing Decision (EU) 2017/784 (LawPlayer, data as of 2026-07-04)
