Article 222 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 222
For supplies of goods carried out in accordance with the conditions specified in Article 138 or for supplies of services for which VAT is payable by the customer pursuant to Article 196, an invoice shall be issued no later than on the fifteenth day of the month following that in which the chargeable event occurs.
For other supplies of goods or services Member States may impose time limits on taxable persons for the issue of invoices.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 222: 3 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 222 of Directive 2006/112/EC, most recent first.
- C-521/24 Aptiv Services Hungary Judgment · 12 March 2026 · Hungary
- C-855/19 Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Acquisitions intracommunautaires de gazole) Judgment · 9 September 2021 · Poland
- C-895/19 A. (Exercise of the right of deduction) Judgment · 18 March 2021
Commission explanatory notes on Article 222
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