# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 235

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

Member States may lay down specific conditions for electronic invoices issued in respect of goods or services supplied in their territory from a country with which no legal instrument exists relating to mutual assistance similar in scope to that provided for in Directive 2010/24/EU and Regulation (EC) No 1798/2003.

---
Source: https://www.legislation.gov.uk/eudr/2006/112/article/235 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-235
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.