storage of an invoice by electronic means

Defined in Article 241, VAT directive

Definitions over time (1)

1. 01/01/2007 – today applies on 12/11/2026 Article 241, VAT directive Scope: Title XI Chapter 4

   For the purposes of this Chapter, ‘storage of an invoice by electronic means’ shall mean storage of data using electronic equipment for processing (including digital compression) and storage, and employing wire, radio, optical or other electromagnetic means.

Used in (1 place in 1 provisions on 12/11/2026)

VAT directive (1 in 1)

Article 241