# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 218

Extent: E+W+S+N.I.

For the purposes of this Directive, Member States shall accept documents or messages on paper or in electronic form as invoices if they meet the conditions laid down in this Chapter.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/218 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-218
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.