16.

Article 226 is amended as follows: the following point is inserted: ‘(7a) where the VAT becomes chargeable at the time when the payment is received in accordance with Article 66(b) and the right of deduction arises at the time the deductible tax becomes chargeable, the mention “Cash accounting”;’; the following point is inserted: ‘(10a) where the customer receiving a supply issues the invoice instead of the supplier, the mention “Self-billing”;’; point (11) is replaced by the following: ‘(11) in the case of an exemption, reference to the applicable provision of this Directive, or to the corresponding national provision, or any other reference indicating that the supply of goods or services is exempt;’; the following point is inserted: ‘(11a) where the customer is liable for the payment of the VAT, the mention “Reverse charge”;’; points (13) and (14) are replaced by the following: ‘(13) where the margin scheme for travel agents is applied, the mention “Margin scheme — Travel agents”; (14) where one of the special arrangements applicable to second-hand goods, works of art, collectors’ items and antiques is applied, the mention “Margin scheme — Second-hand goods”; “Margin scheme — Works of art” or “Margin scheme — Collector’s items and antiques” respectively;’;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.