17.

the following Articles are inserted: ‘Article 226a Where the invoice is issued by a taxable person, who is not established in the Member State where the tax is due or whose establishment in that Member State does not intervene in the supply within the meaning of Article 192a, and who is making a supply of goods or services to a customer who is liable for payment of VAT, the taxable person may omit the details referred to in points (8), (9) and (10) of Article 226 and instead indicate, by reference to the quantity or extent of the goods or services supplied and their nature, the taxable amount of those goods or services. Article 226b As regards simplified invoices issued pursuant to Article 220a and Article 221(1) and (2), Member States shall require at least the following details: (a) the date of issue; (b) identification of the taxable person supplying the goods or services; (c) identification of the type of goods or services supplied; (d) the VAT amount payable or the information needed to calculate it; (e) where the invoice issued is a document or message treated as an invoice pursuant to Article 219, specific and unambiguous reference to that initial invoice and the specific details which are being amended. They may not require details on invoices other than those referred to in Articles 226, 227 and 230.’;

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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.