(8)

Article 226 is amended as follows: point (11a) is replaced by the following: ; where the customer is liable for the payment of the VAT, the mention “Reverse charge”, and in the case of a supply of goods for which the customer is liable to pay VAT pursuant to Article 197, additionally the mention “triangular transaction”;’ the following points are added: ; in the case of a corrective invoice as referred to in Article 219, the sequential number which identifies the corrected invoice, as referred to in point (2) of this paragraph; the bank account numbers or numbers of virtual accounts of the supplier or any other identifiers which unambiguously identify the accounts of the supplier into which the recipients of the invoice can pay that invoice.’

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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.