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

Chapter 3: Invoicing

Section 4: Content of invoices

Article 226b [1]

As regards simplified invoices issued pursuant to Article 220a and Article 221(1) and (2), Member States shall require at least the following details:

1. the date of issue;

2. identification of the taxable person supplying the goods or services;

3. identification of the type of goods or services supplied;

4. the VAT amount payable or the information needed to calculate it;

5. where the invoice issued is a document or message treated as an invoice pursuant to Article 219, specific and unambiguous reference to that initial invoice and the specific details which are being amended.

They may not require details on invoices other than those referred to in Articles 226, 227 and 230.