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Preamble
Recitals 67
Title I - SUBJECT MATTER AND SCOPE (Article 1-4) 4
Title II - TERRITORIAL SCOPE (Article 5-8) 4
Title III - TAXABLE PERSONS (Article 9-13) 5
Title IV - TAXABLE TRANSACTIONS (Article 14-30) 17
Title V - PLACE OF TAXABLE TRANSACTIONS (Article 31-61) 33
Title VI - CHARGEABLE EVENT AND CHARGEABILITY OF VAT (Article 62-71) 10
Title VII - TAXABLE AMOUNT (Article 72-92) 21
Title VIII - RATES (Article 93-129) 32
Title IX - EXEMPTIONS (Article 131-166) 36
Title X - DEDUCTIONS (Article 167-192) 28
Title XI - OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS (Article 192a-280) 89
- Chapter 1 - Obligation to pay (Article 192a-212) 21
- Chapter 2 - Identification (Article 213-216) 4
- Chapter 3 - Invoicing (Article 217-240) 24
  - Section 1 - Definition (Article 217) 1
    
    Article 217
  - Section 2 - Concept of invoice (Article 218-219) 2
  - Section 3 - Issue of invoices (Article 220-225) 6
  - Section 4 - Content of invoices (Article 226-231) 6
  - Section 5 - Sending invoices by electronic means (Article 232-237) 6
  - Section 6 - Simplification measures (Article 238-240) 3
- Chapter 4 - Accounting (Article 241-249) 9
- Chapter 5 - Returns (Article 250-261) 12
- Chapter 6 - Recapitulative statements (Article 262-271) 10
- Chapter 7 - Miscellaneous provisions (Article 272-273) 2
- Chapter 8 - Obligations relating to certain importations and exportations (Article 274-280) 7
Title XII - SPECIAL SCHEMES (Article 281-369) 89
Title XIII - DEROGATIONS (Article 370-396) 29
Title XIV - MISCELLANEOUS (Article 397-401) 5
Title XV - FINAL PROVISIONS (Article 402-414) 13
Annexes 11

Article 217

For the purposes of this Chapter, ‘transmission or provision by electronic means’ shall mean transmission or provision to the addressee of data using electronic equipment for processing (including digital compression) and storage, and employing wire, radio, optical or other electromagnetic means.

Official text · consolidated version 15/01/2010 (no longer in force) Open full page ↗

Metadata

✓ In force

↻ Amendments (1)

11/08/2010 current
01/01/2007 first version in the database

Defined here (1)

transmission or provision by electronic means

Used here (1)

transmission or provision by electronic means1