Article 235

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

Member States may lay down specific conditions for electronic invoices issued in respect of goods or services supplied in their territory from a country with which no legal instrument exists relating to mutual assistance similar in scope to that provided for in Directive 2010/24/EU and Regulation (EC) No 1798/2003.

National law under this provision

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

← 2 · All articles · 236 →

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