Recital 12

(12) The implementation of the electronic invoice as the default method for documenting transactions for VAT purposes would not be possible if the use of the electronic invoice remains subject to acceptance by the recipient, in particular in a business-to-business context. Therefore, for invoices issued to taxable persons and to non-taxable legal persons, such an acceptance should no longer be required for the issuance of electronic invoices complying with the European standard, unless a Member State has made use of the option to allow paper invoices or invoices in electronic formats other than electronic invoices. In cases where a Member State allows the use of other standards for supplies of goods or services within its territory, that Member State should be able to provide that the acceptance by the recipient of invoices issued in accordance with those standards is not required. When electronic invoices are issued to other persons, it should be possible for them to remain subject to acceptance by the recipient.

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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.