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

Chapter 4: Accounting

Section 4: Right of access to invoices stored by electronic means in another Member State

Article 249 [1]

For control purposes, where a taxable person stores, by electronic means guaranteeing online access to the data concerned, invoices which he issues or receives, the competent authorities of the Member State in which he is established and, where the VAT is due in another Member State, the competent authorities of that Member State, shall have the right to access, download and use those invoices.