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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) 32
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) 92
- Chapter 1 - Obligation to pay (Article 192a-212) 23
- 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
  - Section 4 - Content of invoices (Article 226-230) 6
  - Section 5 - Paper invoices and electronic invoices (Article 232-237) 5
    
    Article 232
    
    Article 233
    
    Article 235
    
    Article 236
    
    Article 237
  - 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) 13
Annexes 11

Article 232

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The use of an electronic invoice shall be subject to acceptance by the recipient.

Official text · consolidated version 17/07/2018 (no longer in force) Open full page ↗

Metadata

✓ In force

↻ Amendments (2)

14/04/2025 current
11/08/2010
01/01/2007 first version in the database

Used here (1)

electronic invoice1