Article 217 Directive 2006/112/EC
Definition
Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 3 · Invoicing › Section 1 · Definition
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Text of Article 217
For the purposes of this Directive, ‘electronic invoice’ means an invoice that contains the information required in this Directive, and which has been issued and received in any electronic format.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 217: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 217 of Directive 2006/112/EC, most recent first.
- C-664/16 Vădan Judgment · 21 November 2018 · Romania
Commission explanatory notes on Article 217
Not binding. Guidance published by the Commission (DG TAXUD).
Explanatory Notes on the VAT invoicing rules
Council Directive 2010/45/EU
- 12 Storage of invoices – (see document number D3) (p. 6) Council Directive 2010/45/EU of 13 July 2010 amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing aims to promote and further simplify invoicing rules by removing existing burdens and barriers. It establishes equal treatment between paper and electronic invoices (the