Article 225 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

Text of Article 225

Member States may impose specific conditions on taxable persons in cases where the third party, or the customer, who issues invoices is established in a country with which no legal instrument exists relating to mutual assistance similar in scope to that provided for in Directive 2010/24/EU ¹⁹ and Regulation (EC) No 1798/2003 ²⁰.

‹ Article 224 Article 226 ›