Council Directive 2006/112/EC Article 248a

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 248a [1]

For control purposes, and as regards invoices in respect of supplies of goods or services supplied in their territory and invoices received by taxable persons established in their territory, Member States may, for certain taxable persons or certain cases, require translation into their official languages. Member States may, however, not impose a general requirement that invoices be translated.

Fundstelle(n):
zur Änderungsdokumentation
CAAAE-23889

1M9