(c)

where an invoice is not issued, or is issued late, within a specified time no later than on expiry of the time limit for the issue of invoices imposed by Member States pursuant to Article 222, second paragraph, or where no such time limit has been imposed by the Member State, within a specified period from the date of the chargeable event.

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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.