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Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Title XI
Chapter 3
Section 2

Article 219

United Kingdom

Original text. Later amendments are not shown.

Any document or message that amends and refers specifically and unambiguously to the initial invoice shall be treated as an invoice.

← Article 218

Article 219

Legislation: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Citation: EU Directive 2006/112, article 219
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright