Article 248 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 248
Member States may, subject to conditions which they lay down, require the storage of invoices received by non-taxable persons.
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