Article 221 › 1
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
Member States may impose on taxable persons an obligation to issue an invoice in accordance with the details required under Article 226 or 226b in respect of supplies of goods or services other than those referred to in Article 220(1).
National law under this provision
1 national measure recorded under this provision, in 1 form — sign in to view the analysis.
← 221 · All articles · 2 →
Source: EUR-Lex CELLAR · retrieved 2026-08-05