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 2 U.K. Concept of invoice

Article 218 U.K.

For the purposes of this Directive, Member States shall accept documents or messages on paper or in electronic form as invoices if they meet the conditions laid down in this Chapter.

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.