# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 236

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

Where batches containing several electronic invoices are sent or made available to the same recipient, the details common to the individual invoices may be mentioned only once where, for each invoice, all the information is accessible.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/236 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-236
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.