Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE XI U.K. OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS

CHAPTER 3 U.K. Invoicing

Section 1 U.K. Definition

[F1 Article 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.]

Textual Amendments

F1 Substituted by Council Directive 2010/45/EU of 13 July 2010 amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing.