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

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

CHAPTER 3 U.K. Invoicing

Section 2 U.K. Concept of invoice

Article 219 U.K.

Any document or message that amends and refers specifically and unambiguously to the initial invoice shall be treated as an invoice.