Title XI: Obligations of taxable persons and certain non-taxable persons
Chapter 3: Invoicing
Section 3: Issue of invoices
Article 223 [1] [2]
Member States shall allow taxable persons to issue summary invoices which detail several separate supplies of goods or services provided that VAT on the supplies mentioned in the summary invoice becomes chargeable during the same calendar month.
Without prejudice to Article 222, Member States may allow summary invoices to include supplies for which VAT has become chargeable during a period of time longer than one calendar month.
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889
1↓M9
2According
to Art. 5 No 7 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L,
2025/516, 25.3.2025) Art. 223 will be replaced with effect from 1.7.2030 by the
following:
‚Article
223
Member States shall allow taxable persons
to issue summary invoices which detail several separate supplies of goods or
services provided that VAT on the supplies mentioned in the summary invoice
becomes chargeable during the same calendar month.
For supplies
of goods or services referred to in Article 222, summary invoices shall be
issued no later than 10 days following the end of the calendar month to which
the summary invoice refers.
Member States may exclude the
possibility to issue summary invoices in certain fraud sensitive sectors.
Member States shall inform the VAT Committee of exclusions they have
implemented.’