(4)

Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules for the digital age · European Union

Article 217 is replaced by the following: ‘Article 217 For the purposes of this Directive, “electronic invoice” means an invoice that contains the information required by this Directive, and which, at least in relation to the data referred to in Articles 262 and 271b, has been issued, transmitted and received in a structured electronic format which allows for its automated and electronic processing.’ ;

← (3) · All articles · (5) →

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