electronic invoice

Defined in Article 217, VAT directive

Definitions over time (1)

1. 11/08/2010 – today applies on 11/11/2026 Article 217, VAT directive Scope: Whole act

   For the purposes of this Directive, ‘electronic invoice’ means an invoice that contains the information required in this Directive, and which has been issued and received in any electronic format.

Used in (7 places in 6 provisions on 11/11/2026)

VAT directive (7 in 6)

Article 217 · Article 218 · Article 232² · Article 233 · Article 235 · Article 236