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

Chapter 3: Invoicing

Section 3: Issue of invoices

Article 224 [1]

Invoices may be drawn up by the customer in respect of the supply to him, by a taxable person, of goods or services, where there is a prior agreement between the two parties and provided that a procedure exists for the acceptance of each invoice by the taxable person supplying the goods or services. Member State may require that such invoices be issued in the name and on behalf of the taxable person.