Division 1 Issuance of invoices
United Kingdom
Original text. Later amendments are not shown.
- Article 221(1) of Directive 2006/112/EC — option to require invoices to be issued
- Article 221(2) of Directive 2006/112/EC — option for invoices for exempt financial and insurance services
- Article 221(3) of Directive 2006/112/EC — option not to require an invoice for exempt supplies