Article 232 F1 United Kingdom Original text. Later amendments are not shown. The use of an electronic invoice shall be subject to acceptance by the recipient. 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. ← Section 5 Article 232 Article 233 →