Section 5 Paper invoices and electronic invoicesF1 United Kingdom Original text. Later amendments are not shown. 232Article 232 233Article 233 234Article 234 235Article 235 236Article 236 237Article 237 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. ← Article 231 Section 5 Article 232 →