Article 241 Directive 2006/112/EC
Definition
Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 4 · Accounting › Section 1 · Definition
Text of Article 241
For the purposes of this Chapter, ‘storage of an invoice by electronic means’ shall mean storage of data using electronic equipment for processing (including digital compression) and storage, and employing wire, radio, optical or other electromagnetic means.
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