Article 240 Directive 2006/112/EC
Simplification measures
Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 3 · Invoicing › Section 6 · Simplification measures
Open in the compendium5 cases ↓
Text of Article 240
Where the taxable person has been allocated a VAT identification number, the Member States exercising the option under point (b) of the first subparagraph of Article 272(1) may also require the invoice to show the following:
(1)in respect of the supply of services, as referred to in Articles 44, 47, 50, 53, 54 and 55, and the supply of goods, as referred to in Articles 138 and 141, the VAT identification number and the tax reference number of the supplier;
(2)in respect of other supplies of goods or services, only the tax reference number of the supplier or only the VAT identification number.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 240: 5 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 240 of Directive 2006/112/EC, most recent first.
- C-235/21 Raiffeisen Leasing Opinion · 12 May 2022 · Slovenia
- C-80/20 Wilo Salmson France Judgment · 21 October 2021 · Romania
- C-133/18 Sea Chefs Cruise Services Judgment · 2 May 2019 · France
- C-101/16 Paper Consult Opinion · 31 May 2017 · Romania
- C-274/15 Commission v Luxembourg Opinion · 6 October 2016 · Luxembourg