(16)

Article 263 is replaced by the following: ‘Article 263 1. The data referred to in Article 264 shall be transmitted for each individual transaction referred to in Article 262(1), points (a) and (c), by the taxable persons obliged to issue an invoice relating to the transactions referred to in those points, at the time when the invoice is issued or should have been issued. Where the invoice referred to in the first subparagraph of this paragraph is issued by the acquirer of the goods or the recipient of the services on behalf of the taxable person obliged to issue an invoice, the data referred to in Article 264 shall be transmitted for each individual transaction referred to in Article 262(1), points (a) and (c), no later than 5 days after the invoice is issued or should have been issued. 2. The data referred to in Article 264 shall be transmitted for each individual transaction referred to in Article 262(1), points (b) and (d), by the taxable persons to whom an invoice relating to transactions referred to in those points has to be issued, no later than 5 days after the invoice is received. Member States may provide for the transmission of data on those transactions where the person to whom the invoice has to be issued has not received the invoice in due time. 3. For the purposes of paragraphs 1 and 2, the data shall be transmitted by the taxable person or by a third party on behalf of that taxable person. Member States shall provide for the electronic means for submitting such data. Member States shall allow for the transmission of those data which comply with the European standard on electronic invoicing and the list of its syntaxes pursuant to Directive 2014/55/EU. 4. For the purposes of paragraphs 1 and 2 of this Article, the common electronic message for providing the data shall be determined in accordance with the procedure provided for in Article 58(2) of Regulation (EU) No 904/2010.’ ;

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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.