Title XI: Obligations of taxable persons and certain non-taxable persons

Chapter 3: Invoicing

Section 3: Issue of invoices

Article 220 [1]

1. Every taxable person shall ensure that, in respect of the following, an invoice is issued, either by himself or by his customer or, in his name and on his behalf, by a third party:

1. supplies of goods or services which he has made to another taxable person or to a non-taxable legal person;

2. [2] supplies of goods as referred to in point (a) of Article 33 except where a taxable person is making use of the special scheme in Section 3 of Chapter 6 of Title XII;

3. supplies of goods carried out in accordance with the conditions specified in Article 138;

4. any payment on account made to him before one of the supplies of goods referred to in points (1) and (2) was carried out;

5. any payment on account made to him by another taxable person or non-taxable legal person before the provision of services was completed.

2. By way of derogation from paragraph 1, and without prejudice to Article 221(2), the issue of an invoice shall not be required in respect of supplies of services exempted under points (a) to (g) of Article 135(1).