http://www.legislation.gov.uk/eudr/2006/112/article/244/2006-11-28
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Council Directive 2006/112/EC
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
2021-02-09
King's Printer of Acts of Parliament
https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32006L0112
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2006-11-28
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title XII Ch. 7
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title XII Ch. 6 Text
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Art. 242a
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title V Ch. 3a
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title XII Ch. 8
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
SECTION 2 Text
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Art. 66a
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Art. 14a
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title XII Ch. 6 s. 3 Text
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title XII Ch. 6 Ch. 4
Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods
Directive
TITLE XIOBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS
CHAPTER 4Accounting
Section 3Specific obligations relating to the storage of all invoices
Article 244
Every taxable person shall ensure that copies of the invoices issued by himself, or by his customer or, in his name and on his behalf, by a third party, and all the invoices which he has received, are stored.