(6)

in Article 222, the first paragraph is replaced by the following: ‘For supplies of goods carried out in accordance with the conditions specified in Article 138 or for supplies of goods or services for which VAT is payable by the customer pursuant to Articles 194 to 197, an invoice shall be issued no later than 10 days following the chargeable event. In the case of a payment on account before supplies of goods or services for which VAT is payable by the customer pursuant to Articles 194 to 197 are carried out, an invoice shall be issued no later than 10 days following the receipt of the payment on account.’;

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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.