Article 221 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 compendium8 cases ↓
Text of Article 221
1.Member States may impose on taxable persons an obligation to issue an invoice in accordance with the details required under Article 226 or 226b in respect of supplies of goods or services other than those referred to in Article 220(1).
2.Member States may impose on taxable persons who have established their business in their territory or who have a fixed establishment in their territory from which the supply is made, an obligation to issue an invoice in accordance with the details required in Article 226 or 226b in respect of supplies of services exempted under points (a) to (g) of Article 135(1) which those taxable persons have made in their territory or outside the Community.
3.Member States may release taxable persons from the obligation laid down in Article 220(1) or in Article 220a to issue an invoice in respect of supplies of goods or services which they have made in their territory and which are exempt, with or without deductibility of the VAT paid at the preceding stage, pursuant to Article 98(2), Articles 105a and 132, Article 135(1), points (h) to (l), Articles 136, 371, 375, 376 and 377, Article 378(2), Article 379(2) and Articles 380 to 390c.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 221: 8 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 221 of Directive 2006/112/EC, most recent first.
- C-235/21 Raiffeisen Leasing Opinion · 12 May 2022 · Slovenia
- C-610/19 Vikingo Fővállalkozó Order · 3 September 2020 · Hungary
- C-374/16 Geissel Opinion · 5 July 2017 · Germany
- C-446/15 Signum Alfa Sped Order · 10 November 2016 · Hungary
- C-516/14 Barlis 06 - Investimentos Imobiliários e Turísticos Opinion · 18 February 2016 · Portugal
- C-18/13 Maks Pen Judgment · 13 February 2014 · Bulgaria
- C-324/11 Tóth Judgment · 6 September 2012 · Hungary
- C-80/11 Mahagében and Dávid Judgment · 21 June 2012 · Hungary
Commission explanatory notes on Article 221
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
- 5 Article 226b – Simplified invoices (p. 35) The content of the invoice is harmonised at EU level with very few options for Member States. With the changes that have been made to the content of invoices by Directive 2010/45/EU, primarily to reduce burdens on business, these need to be clarified as well as existing articles, which although not changed, lead to dif
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-
- 5.2 DEEMED SUPPLIER FACILITATING DISTANCE SALES OF IMPORTED GOODS (p. 95) In Scenarios 3a-3c and 4a-4b, the goods are always dispatched from a third territory or a third country to a customer in an EU Member State. The scenarios aim to briefly describe the VAT and customs implications when the electronic interface (as deemed supplier) registers in the IOSS or when it does not register in the