# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 241

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

For the purposes of this Chapter, ‘storage of an invoice by electronic means’ shall mean storage of data using electronic equipment for processing (including digital compression) and storage, and employing wire, radio, optical or other electromagnetic means.

---
Source: https://www.legislation.gov.uk/eudr/2006/112/article/241 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-241
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.