Council Directive 2006/112/EC Article 248

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

Chapter 4: Accounting

Section 3: Specific obligations relating to the storage of all invoices

Article 248

Member States may, subject to conditions which they lay down, require the storage of invoices received by non-taxable persons.

Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889