1↓M9

2↓M33

3According to Art. 5 No 9 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L, 2025/516, 25.3.2025) Art. 232 will be replaced with effect from 1.7.2030 by the following:
‚Article 232
The issuance, to a taxable person or a non-taxable legal person, of an electronic invoice which complies with the European standard on electronic invoicing and the list of its syntaxes pursuant to Directive 2014/55/EU shall not be subject to acceptance by the recipient. However, Member States may subject invoices compliant with that standard to acceptance by the recipient for transactions not subject to the reporting obligations laid down in Chapter 6 of this Title, where that Member State has made use of the option set out in Article 218(2) of this Directive.
The issuance, to a taxable person or a non-taxable legal person, of an electronic invoice which complies with another standard or of invoices in electronic formats other than electronic invoices, shall be subject to acceptance by the recipient. However, Member States which have made use of the option set out in Article 218(3) may provide that electronic invoices using other standards are not to be subject to acceptance by the recipient established within their territory.
Member States which have made use of the option set out in Article 221(1), may subject the issuance of electronic invoices or of invoices in electronic formats other than electronic invoices to the acceptance of the recipient.’