VATcodexEU VAT case law · Court of Justice and General Court

Article 219 Directive 2006/112/EC

Concept of invoice

Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 3 · Invoicing › Section 2 · Concept of invoice

Open in the compendium10 cases ↓

Text of Article 219

Any document or message that amends and refers specifically and unambiguously to the initial invoice shall be treated as an invoice.

Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.

Case law on Article 219: 10 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 219 of Directive 2006/112/EC, most recent first.

  1. C-270/24 Granulines Invest Order · 14 February 2025 · Hungary
  2. C-624/23 SEM Remont Judgment · 21 November 2024 · Bulgaria
  3. C-690/22 Shortcut Order · 24 May 2023 · Portugal
  4. C-235/21 Raiffeisen Leasing Judgment · 29 September 2022 · Slovenia
  5. C-156/20 Zipvit Opinion · 8 July 2021 · United Kingdom
  6. C-80/20 Wilo Salmson France Opinion · 22 April 2021 · Romania
  7. C-672/17 Tratave Judgment · 6 December 2018 · Portugal
  8. C-8/17 Biosafe - Indústria de Reciclagens Judgment · 12 April 2018 · Portugal
  9. C-516/14 Barlis 06 - Investimentos Imobiliários e Turísticos Judgment · 15 September 2016 · Portugal
  10. C-518/14 Senatex Judgment · 15 September 2016 · Germany