Council Directive 2006/112/ECShow full title

[F1 Article 232 U.K.

The use of an electronic invoice shall be subject to acceptance by the recipient.]

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.