Article 220a › 1

Member States shall allow taxable persons to issue a simplified invoice in any of the following cases: (a) where the amount of the invoice is not higher than EUR 100 or the equivalent in national currency; (b) where the invoice issued is a document or message treated as an invoice pursuant to Article 219; (c) where the taxable person is benefitting from the exemption for small enterprises provided for in Article 284.

1 national measure recorded under this provision, in 1 form — sign in to view the analysis.

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Source: EUR-Lex CELLAR · retrieved 2026-08-05