1. European
  2. Legislation (EU)
  3. EU Directives
  4. 2006
Date-stamp loading
  1. Directive 2006/112/EC - Value Added Tax Directive (VAT)
  2. Title XI Obligations of Taxable Persons and Certain Non-taxable Persons (arts. 192a-280)
  3. Chapter 3 Invoicing (arts. 217-240)
  4. Section 5 Paper invoices and electronic invoices (arts. 232-237)
  5. Article 234
Previous Next
Version status: Deleted | Document consolidation status: Updated to reflect all known changes
Version date: 11 August 2010 - onwards
  Version 3 of 3    

Article 234

Deleted from 11 August 2010

Member States may not impose on taxable persons supplying goods or services in their territory any other obligations or formalities relating to the sending or making available of invoices by electronic means.

Comparing proposed amendment...
Previous Next