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VAT Directive — Article 219

The article's text

Article 219 Any document or message that amends and refers specifically and unambiguously to the initial invoice shall be treated as an invoice. Section 3 Issue of invoices

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

1
company
WhoCountryWhat they wrote
Siemens AGDEe geographical scope of Article 218(2) of the VAT Directive In principle, the territorial applicability of the invoicing rules in Article 219 a VAT Directive. However, since it succeeds Articles 217 and 218 according to its systematic position in the VAT Direc ↗

Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.

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