(b)

Council Directive 2010/45/EU of 13 July 2010 amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing · European Union

the following point is inserted: ‘(10a) where the customer receiving a supply issues the invoice instead of the supplier, the mention “Self-billing”;’;

← art_1__point_16__point_a__text_2 · All articles · art_1__point_16__point_b__text_1 →

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