# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 230

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

The amounts which appear on the invoice may be expressed in any currency, provided that the amount of VAT payable or to be adjusted is expressed in the national currency of the Member State, using the conversion rate mechanism provided for in Article 91.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/230 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-230
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.