(7)

Article 223 is replaced by the following: ‘Article 223 Member States shall allow taxable persons to issue summary invoices which detail several separate supplies of goods or services provided that VAT on the supplies mentioned in the summary invoice becomes chargeable during the same calendar month. For supplies of goods or services referred to in Article 222, summary invoices shall be issued no later than 10 days following the end of the calendar month to which the summary invoice refers. Member States may exclude the possibility to issue summary invoices in certain fraud sensitive sectors. Member States shall inform the VAT Committee of exclusions they have implemented.’ ;

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

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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.