Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.
| Who | Country | What they wrote |
|---|---|---|
| International Chamber of Commerce | FR | ce format • Regarding the invoice format, the proposals appear to be flexible, provided the invoices are structured, as stated in Article 217. However, it is unclear if Member States can impose stricter conditions or whether busin esses can use any structured ↗ |
| Confederation of Swedish Enterprise | SE | h rapportering där syftet är att harmonisera dagens splittrade hantering av medlemsländerna. Förslag med definition av e-faktura (artikel 217) och flera olika förslag som innebär att e-faktura i visst format på sikt (2028) blir obligatorisk (artikel 218, 232). ↗ |
| IDSt e.V. | DE | with Article 4 of this Directive already by 31st December 2024. B. Part 1: planned changes as of 1st January 2024 1. Re Article 217 of the Draft VAT Directive - Amendment of the definition of electronic invoice IDSt welcomes the change in the definition of ele ↗ |
| IDSt e.V. | DE | the framework of the recognition of permissible invoice formats in Article 218 (1) Draft VAT Directive, it is necessary to expand Article 217 Draft VAT Directive definitionally to the effect that invoices that were created electronically but do not contain str ↗ |
| Federation of German Industries | DE | 024), would need to change to paper invoices again. This in our view would be coun- terproductive. It is therefore necessary that Article 217 VAT-D-E defines electronic invoices without the need for structured data. ↗ |
| Handelsverband Deutschland - HDE e.V. | DE | von Artikel 1 möglich sind. Art. 217 MwStSystRL-E enthält keine Vorgaben für den Übermittlungsweg der E-Rechnung. Wir in- terpretieren dies so, dass alle Übermittlungswege (direkte Übermittlung zwischen den beteiligten Ver- tragspartnern oder über externe Dien ↗ |
| BusinessEurope | BE | omestic supplies any existing method of invoicing is permitted, including the usage of .pdf invoices. Our reading of the proposed Article 217 is that this is no longer possible after the introduction of the above-mentioned European e-invoicing standard. This i ↗ |
| FedEx Express | NL | s need to include services purchased from non-EU vendors in their DRR?”) this seems to mean that non-EU vendors will have to (see article 217) issue an invoice that contains the information required by this Directive, and which has been issued, transmitted and ↗ |
| FNFE-MPE | FR | déjà un traitement automatisé. Pour pallier cette difficulté, il faudrait donc que la date d’application de la modification de l’article 217 soit reculée au 1er janvier 2028, ce qui laissera le temps aux entreprises pour se préparer. 4 Suppression des facture ↗ |
| ETNO | BE | compliant with the essential requirements per Article 217. This would ensure commercial freedom and promote innovation. Under the ViDA proposal, Member States are required to accept as valid any invoices which are compliant with Directive 2014/557F8. In practi ↗ |
| Siemens AG | DE | ized enterprises (SMEs) when supplying larger companies, would be made impossible. Seite 3 von 11 _ Petition: Add a sentence 3 to Article 217 VAT Directive: An electronic invoice within the meaning of sentence 1 or in another form within the meaning of sentenc ↗ |
| InHouse Tax Forum | BE | of the first measures. Suggestions on the changes in the VAT legislation in the ViDA proposal Changes proposed per Jan 1, 2024 • [Art. 217 & 218] Definition of a European Standard of Electronic Invoice: Art. 217 & 218 refer to the issuance of electronic invoic ↗ |
| Onyx CenterSource | US | the VAT Directive, especially the closed-ended content requirements set forth by Article 226, and freedom of format guaranteed by Article 217. Among the most notable examples, Portugal has required a tax authority’s unique validation code, obtained per series ↗ |
Source: public consultation submissions and position papers. n = 13 mentions; counted as a literal reference to the article number.