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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) 90
- Chapter 1 - Obligation to pay (Article 192a-212) 22
- Chapter 2 - Identification (Article 213-216) 4
- Chapter 3 - Invoicing (Article 217-240) 24
- Chapter 4 - Accounting (Article 241-249) 9
  - Section 1 - Definition (Article 241) 1
  - Section 2 - General obligations (Article 242-243) 2
  - Section 3 - Specific obligations relating to the storage of all invoices (Article 244-248) 5
    
    Article 244
    
    Article 245
    
    Article 246
    
    Article 247
    
    Article 248
  - Section 4 - Right of access to invoices stored by electronic means in another Member State (Article 249) 1
- 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

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New version applies from 11/08/2010. 107 provisions change. Later versions: 01/01/2011, 01/01/2013, 01/07/2013, 15/08/2013, 01/01/2014, 01/01/2015, 01/06/2016, 17/07/2018, 04/12/2018, 01/01/2019, 16/01/2019, 01/01/2020, 26/11/2020, 12/12/2020, 01/07/2021, 06/04/2022, 01/07/2022, 01/01/2024, 01/01/2025, 20/03/2025, 14/04/2025. Article 246 is deleted from 11/08/2010.

View as of 11/08/2010 What changes

Article 246

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Article 246

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The authenticity of the origin and the integrity of the content of the invoices stored, as well as their legibility, must be guaranteed throughout the storage period.

In respect of the invoices referred to in the second subparagraph of Article 233(1), the details they contain may not be altered and must remain legible throughout the storage period.

Official text · consolidated version 09/04/2010 (no longer in force) Open full page ↗