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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) 21
Title V - PLACE OF TAXABLE TRANSACTIONS (Article 31-61) 34
Title VI - CHARGEABLE EVENT AND CHARGEABILITY OF VAT (Article 62-71) 11
Title VII - TAXABLE AMOUNT (Article 72-92) 22
Title VIII - RATES (Article 93-129a) 13
Title IX - EXEMPTIONS (Article 131-166) 39
Title X - DEDUCTIONS (Article 167-192) 29
Title XI - OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS (Article 192a-280) 97
- Chapter 1 - Obligation to pay (Article 192a-212) 23
- Chapter 2 - Identification (Article 213-216) 4
- Chapter 3 - Invoicing (Article 217-240) 25
- Chapter 4 - Accounting (Article 241-249) 14
  - Section 1 - Definition (Article 241) 1
  - Section 2 - General obligations (Article 242-243) 3
  - Section 2A - General obligations of payment service providers (Article 243a-243d) 4
  - Section 3 - Specific obligations relating to the storage of all invoices (Article 244-248) 4
    
    Article 244
    
    Article 245
    
    Article 247
    
    Article 248
  - Section 4 - Right of access to invoices stored by electronic means in another Member State (Article 248a-249) 2
- 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 280a-369zc) 122
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 248

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Article 248

Member States may, subject to conditions which they lay down, require the storage of invoices received by non-taxable persons.

Official text · consolidated version 14/04/2025 (in force) Open full page ↗

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↻ Amendments (0)

1 of the 1 later versions carry the same text as the version before (re-issued on a consolidation date); they are listed but not counted.

11/08/2010 current no text change
01/01/2007 first version in the database