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VAT Directive — Article 220

The article's text

Article 220 1. Every taxable person shall ensure that, in respect of the following, an invoice is issued, either by himself or by his customer or, in his name and on his behalf, by a third party: (1) supplies of goods or services which he has made to another taxable person or to a non-taxable legal person; (2) supplies of goods as referred to in point (a) of Article 33 except where a taxable person is making use of the special scheme in Section 3 of Chapter 6 of Title XII; (3) supplies of goods carried out in accordance with the conditions specified in Article 138; (4) any payment on account made to him before one of the supplies of goods referred to in points (1) and (2) was carried out; (5) any payment on account made to him by another taxable person or non-taxable legal person before the provision of services was completed. 2. By way of derogation from paragraph 1, and without prejudice to Article 221(2), the issue of an invoice shall not be required in respect of supplies of services exempted under points (a) to (g) of Article 135(1).

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.

3
business association
1
company
1
other
WhoCountryWhat they wrote
European Fund and Asset Management Association (EFAMA)BEot have a major impact on our industry that would continue to benefit from the exemption to issue invoices for exempt services of article 220.2 of the VAT Directive, which we understand is not affected by the ViDA proposal and that must be kept otherwise, its ↗
Confederation of Industry of the Czech RepublicCZb) of the first subparagraph from the invoicing obligations laid down in Sections 3 to 6 of Chapter 3 and Section 3 of Chapter 4. Art. 220 Current text: ↗
German Banking Industry CommitteeDEn from the obligation to issue invoices for transactions exempt from VAT under Article 135 (1) (a) to (g) will continue to apply (Article 220 (2) VAT Directive). However, in the discussion of the proposal with the banks we represent, a number of issues were al ↗
FedEx ExpressNLssuing summary invoices. In fact, there are various articles that refer to an invoice that covers multiple supplies. For example, article 220 mentions “1. Every taxable person shall ensure that, in respect of the following, an invoice is issued, either by hims ↗
InHouse Tax ForumBEthe VAT is the customer for taxable supplies by non-residents in the Member State where the VAT is due. Further to art. 220, the general rule is that the taxable person supplying the goods or services is required to issue an invoice. As art. 194 would still be ↗

Source: public consultation submissions and position papers. n = 5 mentions; counted as a literal reference to the article number.

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