Article 224 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
Text of Article 224
Invoices may be drawn up by the customer in respect of the supply to him, by a taxable person, of goods or services, where there is a prior agreement between the two parties and provided that a procedure exists for the acceptance of each invoice by the taxable person supplying the goods or services. Member State may require that such invoices be issued in the name and on behalf of the taxable person.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Commission explanatory notes on Article 224
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