electronic invoice — an invoice that contains the information required by this Directive, and which, at least in relation to the data referred to in Articles 262 and 271b, has been issued, transmitted and received in a structured electronic format which allows for its automated and electronic processing.’ (4)

Member State of identification — the Member State in the territory of which the taxable person has established their business or, if that taxable person has not established their business in the Community, where that taxable person has a fixed establishment (b)

transfer of own goods — the transfer of goods to another Member State in accordance with Article 17(1), and does not include transfers of goods in relation to which there is no full right of deduction in that Member State (a)