Article 248a Directive 2006/112/EC

Right of access to invoices stored by electronic means in another Member State

Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 4 · Accounting › Section 4 · Right of access to invoices stored by electronic means in another Member State

Open in the compendium

Text of Article 248a

For control purposes, and as regards invoices in respect of supplies of goods or services supplied in their territory and invoices received by taxable persons established in their territory, Member States may, for certain taxable persons or certain cases, require translation into their official languages. Member States may, however, not impose a general requirement that invoices be translated.

‹ Article 248 Article 249 ›