Article 232

COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union

The use of an electronic invoice shall be subject to acceptance by the recipient. By way of derogation from the first paragraph of this Article, Member States which exercise the option set out in Article 218, second paragraph, may provide that the use of electronic invoices issued by taxable persons established within their territory is not to be subject to the acceptance of the recipient established in their territory.

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