Article 220 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 compendium 38 cases ↓

Text of Article 220

1.Every taxable person shall ensure that, in respect of the following, an invoice is issued, either by himself or by his customer or, in his name and on his behalf, by a third party:

(1)supplies of goods or services which he has made to another taxable person or to a non-taxable legal person;

(2)supplies of goods as referred to in point (a) of Article 33 except where a taxable person is making use of the special scheme in Section 3 of Chapter 6 of Title XII;

(3)supplies of goods carried out in accordance with the conditions specified in Article 138;

(4)any payment on account made to him before one of the supplies of goods referred to in points (1) and (2) was carried out;

(5)any payment on account made to him by another taxable person or non-taxable legal person before the provision of services was completed.

2.By way of derogation from paragraph 1, and without prejudice to Article 221(2), the issue of an invoice shall not be required in respect of supplies of services exempted under points (a) to (g) of Article 135(1).

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

Case law on Article 220: 38 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 220 of Directive 2006/112/EC, most recent first.

C-101/24 Xyrality Opinion · 10 April 2025 · Germany
C-270/24 Granulines Invest Order · 14 February 2025 · Hungary
C-794/23 Finanzamt Österreich (VAT invoiced in error to final consumers II) Opinion · 19 December 2024 · Austria · cites Article 220(1)
C-690/22 Shortcut Order · 24 May 2023 · Portugal
C-695/20 Fenix International Judgment · 28 February 2023 · United Kingdom · cites Article 220(1)
C-289/22 A.T.S. 2003 Order · 9 January 2023 · Hungary
C-378/21 Finanzamt Österreich (VAT invoiced incorrectly to final consumers) Judgment · 8 December 2022 · Austria · cites Article 220(1)
C-235/21 Raiffeisen Leasing Judgment · 29 September 2022 · Slovenia · cites Article 220(1)
C-188/21 Megatherm-Csillaghegy Order · 3 June 2022 · Hungary
C-227/21 HA.EN. Opinion · 5 May 2022 · Lithuania
C-154/20 Kemwater ProChemie Judgment · 9 December 2021 · Czechia
C-281/20 Ferimet Judgment · 11 November 2021 · Spain
C-80/20 Wilo Salmson France Judgment · 21 October 2021 · Romania
C-521/19 Tribunal Económico Administrativo Regional de Galicia Judgment · 1 July 2021 · Spain · cites Article 220(1)
C-324/20 X-Beteiligungsgesellschaft (VAT – Successive payments) Opinion · 1 July 2021 · Germany
C-501/19 UCMR - ADA Opinion · 1 October 2020 · Romania · cites Article 220(1)
C-610/19 Vikingo Fővállalkozó Order · 3 September 2020 · Hungary
C-329/18 Altic Opinion · 22 May 2019 · Latvia · cites Article 220(1)
C-664/16 Vădan Judgment · 21 November 2018 · Romania
C-69/17 Siemens Gamesa Renewable Energy România Judgment · 12 September 2018 · Romania
C-8/17 Biosafe - Indústria de Reciclagens Judgment · 12 April 2018 · Portugal
C-533/16 Volkswagen Judgment · 21 March 2018 · Slovakia
C-380/16 Commission v Germany Judgment · 8 February 2018 · Germany
C-374/16 Geissel Judgment · 15 November 2017 · Germany
C-101/16 Paper Consult Judgment · 19 October 2017 · Romania
C-37/16 SAWP Judgment · 18 January 2017 · Poland · cites Article 220(1)
C-446/15 Signum Alfa Sped Order · 10 November 2016 · Hungary
C-274/15 Commission v Luxembourg Opinion · 6 October 2016 · Luxembourg
C-516/14 Barlis 06 - Investimentos Imobiliários e Turísticos Judgment · 15 September 2016 · Portugal · cites Article 220(1)
C-18/13 Maks Pen Judgment · 13 February 2014 · Bulgaria · cites Article 220(1)
C-78/12 Evita-K Judgment · 18 July 2013 · Bulgaria · cites Article 220(1)
C-189/11 Commission v Spain Opinion · 6 June 2013 · Czechia, Spain, Finland, France, Greece, Italy, Poland, Portugal
C-324/11 Tóth Judgment · 6 September 2012 · Hungary · cites Article 220(1)
C-80/11 Mahagében and Dávid Judgment · 21 June 2012 · Hungary · cites Article 220(1)
C-280/10 Polski Trawertyn Judgment · 1 March 2012 · Poland · cites Article 220(1)
C-385/09 Nidera Handelscompagnie Judgment · 21 October 2010 · Lithuania
C-368/09 Pannon Gép Centrum Judgment · 15 July 2010 · Hungary · cites Article 220(1)
C-484/06 Koninklijke Ahold Opinion · 24 January 2008 · Netherlands

VAT Committee guidelines on Article 220: 2

Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.

Meeting 094 · 19 October 2011 · document 6.5 Article 220 – recapitulative statements in connection with payments on account – whether obligation to submit recapitulative statement when receiving total or partial payment on account
Meeting 032 · 25 February 1992 Article 22* – collection of charges for air-navigation services – right of deduction – invoices issued by Eurocontrol

Commission explanatory notes on Article 220

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

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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-

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