Title XIII OBLIGATIONS OF PERSONS LIABLE FOR PAYMENTF1 United Kingdom Original text. Later amendments are not shown. 22Obligations under the internal system 22aRight of access to invoices stored by electronic means in another Member State 23Obligations in respect of imports Annotations Textual amendments F1 Repealed by Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. ← Article 21 Title XIII Article 22 →