(11)

Article 235 is replaced by the following: ‘Article 235 Member States may lay down specific conditions for electronic invoices or documents or messages in electronic formats other than electronic invoices issued in respect of goods or services supplied in their territory from a country with which no legal instrument exists relating to mutual assistance similar in scope to that provided for in Directive 2010/24/EU and Regulation (EU) No 904/2010.’ ;

2 national measures recorded under this provision, in 1 form — sign in to view the analysis.

← (10) · All articles · (12) →

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