art_1__point_16__point_d__text_2
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
‘(11a) where the customer is liable for the payment of the VAT, the mention “Reverse charge”;’;
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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.