Title XI: Obligations of taxable persons and certain non-taxable persons
Chapter 3: Invoicing
Section 1: Definition
Article 217 [1] [2]
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.
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889
1↓M9
2According
to Art. 5 No 4 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L,
2025/516, 25.3.2025) Art. 217 will be replaced with effect from 1.7.2030 by the
following:
‚Article
217
For the purposes of this Directive,
‚electronic invoice‘ means an invoice that contains the
information required by this Directive, and which, at least in relation to the
data referred to in Articles 262 and 271b, has been issued, transmitted and
received in a structured electronic format which allows for its automated and
electronic processing.’