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

Chapter 3: Invoicing

Section 3: Issue of invoices

Article 223 [1]

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.