Article 236 Directive 2006/112/EC
Paper invoices and electronic invoices
Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 3 · Invoicing › Section 5 · Paper invoices and electronic invoices
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Text of Article 236
Where batches containing several electronic invoices are sent or made available to the same recipient, the details common to the individual invoices may be mentioned only once where, for each invoice, all the information is accessible.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 236: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 236 of Directive 2006/112/EC, most recent first.
- C-226/14 Eurogate Distribution and DHL Hub Leipzig Opinion · 12 January 2016 · Germany