Council Directive 2006/112/EC Article 222

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

Chapter 3: Invoicing

Section 3: Issue of invoices

Article 222 [1]

For supplies of goods carried out in accordance with the conditions specified in Article 138 or for supplies of services for which VAT is payable by the customer pursuant to Article 196, an invoice shall be issued no later than on the fifteenth day of the month following that in which the chargeable event occurs.

For other supplies of goods or services Member States may impose time limits on taxable persons for the issue of invoices.

Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889

1M9