Article 266 Directive 2006/112/EC
Recapitulative statements
Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 6 · Recapitulative statements
Text of Article 266
By way of derogation from Articles 264 and 265, Member States may provide that additional information is to be given in recapitulative statements.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
VAT Committee guidelines on Article 266: 1
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 094 · 19 October 2011 · document 6.5 Article 266 – recapitulative statements in connection with payments on account – whether obligation to submit recapitulative statement when receiving total or partial payment on account