Article 223 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
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Text of Article 223
Member States shall allow taxable persons to issue summary invoices which detail several separate supplies of goods or services provided that VAT on the supplies mentioned in the summary invoice becomes chargeable during the same calendar month.
Without prejudice to Article 222, Member States may allow summary invoices to include supplies for which VAT has become chargeable during a period of time longer than one calendar month.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 223: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 223 of Directive 2006/112/EC, most recent first.
- C-516/14 Barlis 06 - Investimentos Imobiliários e Turísticos Opinion · 18 February 2016 · Portugal