Title XI: Obligations of taxable persons and certain non-taxable persons
Chapter 3: Invoicing
Section 3: Issue of invoices
Article 222 [1] [2] [3]
For supplies of goods carried out in accordance with the conditions specified in Article 138 or for supplies of services for which VAT is payable by the customer pursuant to Article 196, an invoice shall be issued no later than on the fifteenth day of the month following that in which the chargeable event occurs.
For other supplies of goods or services Member States may impose time limits on taxable persons for the issue of invoices.
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889
1↓M9
2According
to Art. 3 No 8 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L,
2025/516, 25.3.2025) in Art. 222, the first paragraph will be replaced with
effect from 1.7.2028 by the following:
‚For supplies of
goods carried out in accordance with the conditions specified in Article 138 or
for supplies of goods or services for which VAT is payable by the customer
pursuant to Articles 194 and 196, an invoice shall be issued no later than on
the fifteenth day of the month following that in which the chargeable event
occurs.’
3According
to Art. 5 No 6 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L,
2025/516, 25.3.2025) in Art. 222, the first paragraph will be replaced with
effect from 1.7.2030 by the following:
‚For supplies of
goods carried out in accordance with the conditions specified in Article 138 or
for supplies of goods or services for which VAT is payable by the customer
pursuant to Articles 194 to 197, an invoice shall be issued no later than 10
days following the chargeable event.
In the case of a payment on
account before supplies of goods or services for which VAT is payable by the
customer pursuant to Articles 194 to 197 are carried out, an invoice shall be
issued no later than 10 days following the receipt of the payment on
account.’