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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 14-30b) 19
Title V - PLACE OF TAXABLE TRANSACTIONS (Article 31-61) 32
Title VI - CHARGEABLE EVENT AND CHARGEABILITY OF VAT (Article 62-71) 10
Title VII - TAXABLE AMOUNT (Article 72-92) 22
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) 93
- Chapter 1 - Obligation to pay (Article 192a-212) 24
- 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
  - Section 3 - Issue of invoices (Article 219a-225) 8
    
    Article 219a
    
    Article 220
    
    Article 220a
    
    Article 221
    
    Article 222
    
    Article 223
    
    Article 224
    
    Article 225
  - 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 281-369k) 100
Title XIII - DEROGATIONS (Article 370-396) 30
Title XIV - MISCELLANEOUS (Article 397-401) 5
Title XV - FINAL PROVISIONS (Article 402-414) 15
Annexes 11

Article 225

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Article 225

Member States may impose specific conditions on taxable persons in cases where the third party, or the customer, who issues invoices is established in a country with which no legal instrument exists relating to mutual assistance similar in scope to that provided for in Directive 2010/24/EU ¹² and Regulation (EC) No 1798/2003 ¹³.

12 Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures (OJ L 84, 31.3.2010, p. 1). ↩
13 Council Regulation (EC) No 1798/2003 of 7 October 2003 on administrative cooperation in the field of value added tax (OJ L 264, 15.10.2003, p. 1). ↩

Official text · consolidated version 16/01/2019 (no longer in force) Open full page ↗

Metadata

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↻ Amendments (9)