Article 219a Directive 2006/112/EC
Issue of invoices
Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 3 · Invoicing › Section 3 · Issue of invoices
Open in the compendium3 cases ↓
Text of Article 219a
1.Invoicing shall be subject to the rules applying in the Member State in which the supply of goods or services is deemed to be made, in accordance with the provisions of Title V.
2.By way of derogation from paragraph 1, invoicing shall be subject to the following rules:
(a)the rules applying in the Member State in which the supplier has established his business or has a fixed establishment from which the supply is made or, in the absence of such place of establishment or fixed establishment, the Member State where the supplier has his permanent address or usually resides, where:
(i)the supplier is not established in the Member State in which the supply of goods or services is deemed to be made, in accordance with the provisions of Title V, or his establishment in that Member State does not intervene in the supply within the meaning of point (b) of Article 192a, and the person liable for the payment of the VAT is the person to whom the goods or services are supplied unless the customer issues the invoice (self-billing);
(ii)the supply of goods or services is deemed not to be made within the Community, in accordance with the provisions of Title V;
(b)the rules applying in the Member State where the supplier making use of one of the special schemes referred to in Chapter 6 of Title XII is identified.
3.Paragraphs 1 and 2 of this Article shall apply without prejudice to Articles 244 to 248.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 219a: 3 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 219a of Directive 2006/112/EC, most recent first.
- C-247/21 Luxury Trust Automobil Judgment · 8 December 2022 · Austria
- C-8/17 Biosafe - Indústria de Reciclagens Opinion · 30 November 2017 · Portugal
- C-533/16 Volkswagen Opinion · 26 October 2017 · Slovakia
Commission explanatory notes on Article 219a
Not binding. Guidance published by the Commission (DG TAXUD).
Explanatory Notes on the VAT invoicing rules
Council Directive 2010/45/EU
- 3 Articles 220(2) and 221(2) – Invoicing rules for exempt financial supplies (p. 24) (Article 135(1)(a) to (g)) 4. Article 224(1) – Self-billed invoices Created: 05/10/2011 Last edited: 05/10/2011 Document reference: B-1 Topic: Which Member State's rules are applicable? Reference: Article 219a Without prejudice to Articles 244 to 248, the following shall apply: (1) Invoicing shall be subject to the rul
Explanatory Notes on the VAT e-commerce rules
Import One Stop Shop and deemed supplier rules, revised text applicable from 01-01-2027
- 2.1.4 What does Article 14a do? (p. 16) The new Article 14a introducing a deeming provision for VAT purposes (‘the deemed supplier provision’) provides that the taxable person who facilitates the supply shall be deemed to have received and supplied the goods himself (the so-called deemed supplier). This means that the single supply from the supplier (the so-
- 2.1.1 Relevant provisions (p. 14) The relevant provisions can be found in the VAT Directive and in the VAT Implementing Regulation. VAT Directive VAT Implementing Regulation • Article 14, Article 14a • Article 5b • Article 31 – 33 • Article 5c • Article 36b • Article 5d • Article 66a • Article 41a • Article 136a • Article 54b • Article 169 • Article 54