[F1Article 217 U.K.
For the purposes of this Directive, ‘ electronic invoice ’ means an invoice that contains the information required in this Directive, and which has been issued and received in any electronic format.]
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
For the purposes of this Directive, ‘ electronic invoice ’ means an invoice that contains the information required in this Directive, and which has been issued and received in any electronic format.]