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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) 31
Title IX - EXEMPTIONS (Article 131-166) 36
Title X - DEDUCTIONS (Article 167-192) 29
Title XI - OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS (Article 192a-280) 91
- Chapter 1 - Obligation to pay (Article 192a-212) 22
- Chapter 2 - Identification (Article 213-216) 4
- Chapter 3 - Invoicing (Article 217-240) 25
  - Section 1 - Definition (Article 217) 1
  - Section 2 - Concept of invoice (Article 218-219) 2
    
    Article 218
    
    Article 219
  - Section 3 - Issue of invoices (Article 219a-225) 8
  - Section 4 - Content of invoices (Article 226-230) 6
  - Section 5 - Paper invoices and electronic invoices (Article 232-237) 5
  - 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 218

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For the purposes of this Directive, Member States shall accept documents or messages on paper or in electronic form as invoices if they meet the conditions laid down in this Chapter.

Official text · consolidated version 01/01/2011 (no longer in force) Open full page ↗