art_219__para
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
Any document or message that amends and refers specifically and unambiguously to the initial invoice shall be treated as an invoice.
← Article 219 · All articles · Section 3 →
Source: EUR-Lex CELLAR · retrieved 2026-08-05 · Text as consolidated on 2025-04-14; changes after this date are not shown.