# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 223

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

Member States shall allow taxable persons to issue summary invoices which detail several separate supplies of goods or services provided that VAT on the supplies mentioned in the summary invoice becomes chargeable during the same calendar month.
Without prejudice to Article 222, Member States may allow summary invoices to include supplies for which VAT has become chargeable during a period of time longer than one calendar month.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/223 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-223
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.