Recital 11

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

(11) The electronic invoice should facilitate the automated transmission to the tax administration of the data needed for control purposes. For that purpose, the electronic invoice should contain all the data that have to be transmitted to the tax administration under the digital reporting requirements in a structured format.

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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.