Article 247 Directive 2006/112/EC
Specific obligations relating to the storage of all invoices
Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 4 · Accounting › Section 3 · Specific obligations relating to the storage of all invoices
Text of Article 247
1.Each Member State shall determine the period throughout which taxable persons must ensure the storage of invoices relating to the supply of goods or services in its territory and invoices received by taxable persons established in its territory.
2.In order to ensure that the requirements laid down in Article 233 are met, the Member State referred to in paragraph 1 may require that invoices be stored in the original form in which they were sent or made available, whether paper or electronic. Additionally, in the case of invoices stored by electronic means, the Member State may require that the data guaranteeing the authenticity of the origin of the invoices and the integrity of their content, as provided for in Article 233, also be stored by electronic means.
3.The Member State referred to in paragraph 1 may lay down specific conditions prohibiting or restricting the storage of invoices 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 and Regulation (EC) No 1798/2003 or to the right referred to in Article 249 to access by electronic means, to download and to use.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Commission explanatory notes on Article 247
Not binding. Guidance published by the Commission (DG TAXUD).
Explanatory Notes on the VAT invoicing rules
Council Directive 2010/45/EU
- 12 Storage of invoices – (see document number D3) (p. 6) Council Directive 2010/45/EU of 13 July 2010 amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing aims to promote and further simplify invoicing rules by removing existing burdens and barriers. It establishes equal treatment between paper and electronic invoices (the
- 3 Article 247 – Medium of storage (p. 41) There are no major changes regarding the storage of invoices in Directive 2010/45/EU. However, in certain cases changes elsewhere in the invoicing rules, in particular Article 233, have an impact on the interpretation of the storage rules. There are also instances where clarification of the existing rules is needed. Cr