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VAT Directive — Article 224

The article's text

Article 224 Invoices may be drawn up by the customer in respect of the supply to him, by a taxable person, of goods or services, where there is a prior agreement between the two parties and provided that a procedure exists for the acceptance of each invoice by the taxable person supplying the goods or services. Member State may require that such invoices be issued in the name and on behalf of the taxable person.

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
1
business association
WhoCountryWhat they wrote
German Banking Industry CommitteeDEermore, in our view, it has not yet been clarified how to proceed in the case of an invoice sent by the recipient of the service (Art. 224 VAT Directive). • It was also expressed, that the scope of the data to be reported is too large and not necessary for the ↗
Onyx CenterSourceUSexist through which the buyer agrees to issue an invoice on behalf of the supplier. The VAT Directive allows such arrangements in Article 224, which has been transposed by all the Member States, although with variants as seen below. Self-billing arrangements a ↗

Source: public consultation submissions and position papers. n = 2 mentions; counted as a literal reference to the article number.

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