OpenLegislation

Article 217 F1

United Kingdom

Original text. Later amendments are not shown.

For the purposes of this Directive, ‘ electronic invoice ’ means an invoice that contains the information required in this Directive, and which has been issued and received in any electronic format.

Annotations

Textual amendments

F1

Substituted by Council Directive 2010/45/EU of 13 July 2010 amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing.