Title XI: Obligations of taxable persons and certain non-taxable persons
Chapter 3: Invoicing
Section 5: Paper invoices and electronic invoices [1]
Article 236 [2] [3]
Where batches containing several electronic invoices are sent or made available to the same recipient, the details common to the individual invoices may be mentioned only once where, for each invoice, all the information is accessible.
Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889
1↓M9
2↓M9
3According
to Art. 5 No 12 Council Directive (EU) 2025/516 of 11 March 2025 (OJ L,
2025/516, 25.3.2025) Art. 236 will be replaced with effect from 1.7.2030 by the
following:
‚Article
236
Where batches containing several
electronic invoices or documents or messages in electronic formats other than
electronic invoices are sent or made available to the same recipient, the
details common to the individual invoices may be mentioned only once where, for
each invoice, all the information is accessible.’