Council Implementing Decision (EU) 2022/133 Article 1

Article 1

By way of derogation from Article 218 of Directive 2006/112/EC, France is authorised to accept invoices which have been issued by taxable persons established in the French territory in the form of documents or messages only if those documents or messages are transferred in electronic format.

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Other provisions in Council Implementing Decision (EU) 2022/133

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 1 of Council Implementing Decision (EU) 2022/133 (LawPlayer, data as of 2026-07-04)

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