Article 237 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
Text of Article 237
By 31 December 2016 at the latest, the Commission shall present to the European Parliament and the Council an overall assessment report, based on an independent economic study, on the impact of the invoicing rules applicable from 1 January 2013 and notably on the extent to which they have effectively led to a decrease in administrative burdens for businesses, accompanied where necessary by an appropriate proposal to amend the relevant rules.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.