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VAT Directive — Article 226

The article's text

Article 226 Without prejudice to the particular provisions laid down in this Directive, only the following details are required for VAT purposes on invoices issued pursuant to Articles 220 and 221: (1) the date of issue; (2) a sequential number, based on one or more series, which uniquely identifies the invoice; (3) the VAT identification number referred to in Article 214 under which the taxable person supplied the goods or services; (4) the customer's VAT identification number, as referred to in Article 214, under which the customer received a supply of goods or services in respect of which he is liable for payment of VAT, or received a supply of goods as referred to in Article 138; (5) the full name and address of the taxable person and of the customer; (6) the quantity and nature of the goods supplied or the extent and nature of the services rendered; (7) the date on which the supply of goods or services was made or completed or the date on which the payment on account referred to in points (4) and (5) of Article 220 was made, in so far as that date can be determined and differs from the date of issue of the invoice; of Article 220 was made, in so far as that date can be
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determined and differs from the date of issue of the invoice; (7a) where the VAT becomes chargeable at the time when the payment is received in accordance with Article 66(b) and the right of deduction arises at the time the deductible tax becomes chargeable, the mention ‘Cash accounting’; (8) the taxable amount per rate or exemption, the unit price exclusive of VAT and any discounts or rebates if they are not included in the unit price; (9) the VAT rate applied; (10) the VAT amount payable, except where a special arrangement is applied under which, in accordance with this Directive, such a detail is excluded; (10a) where the customer receiving a supply issues the invoice instead of the supplier, the mention ‘Self-billing’; where the customer receiving a supply issues the invoice instead of the supplier, the mention ‘Self-billing’; (11) in the case of an exemption, reference to the applicable provision of this Directive, or to the corresponding national provision, or any other reference indicating that the supply of goods or services is exempt; (11a) where the customer is liable for the payment of the VAT, the mention ‘Reverse charge’; (12) in the case of the supply of a new means of transport made in accordance with the conditions specified in Article 138(1) and (2)(a), the characteristics as identified in point (b) of Article 2(2); the conditions specified in Article 138(1) and (2)(a), the characteristics as identified in point (b) of Article 2(2); (13) where the margin scheme for travel agents is applied, the mention ‘Margin scheme — Travel agents’; (14) where one of the special arrangements applicable to second-hand goods, works of art, collectors’ items and antiques is applied, the mention ‘Margin scheme — Second-hand goods’; ‘Margin scheme — Works of art’ or ‘Margin scheme — Collector’s items and antiques’ respectively; (15) where the person liable for payment of VAT is a tax representative for the purposes of Article 204, the VAT identification number, referred to in Article 214, of that tax representative, together with his full name and address.

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.

12
business association
5
company
2
other
2
NGO
1
EU citizen
WhoCountryWhat they wrote
Finnish Commerce FederationFIces would increase expenses related to invoicing. 3 (3) 4 April 2023 IBAN number According to the proposal subparagraph 17 of the Article 226(1) requires reporting of the IBAN number of the bank account to which the payment of the invoice is made or another id ↗
Verband der Automobilindustrie e. V.DEngen in einer Rechnung weiterhin möglich sein. Ref. Ares(2023)2438377 - 04/04/2023 2 Zusätzliche verpflichtende Rechnungsangaben (Artikel 226) Die Kommission hält es für notwendig, den Inhalt der Rechnung um weitere obligato- rische Datenelemente zu ergänzen ( ↗
Confederation of Swedish EnterpriseSEdade händelsen. Vidare förslås att möjligheten till samlingsfaktura slopas från 2028 (artikel 223). Innehållet i fakturan utökas (artikel 226) bland annat med IBAN-uppgifter eller motsvarande samt betalningsdatum. Förslag om att två (2) dagar efter utfärdande ↗
Deutsche Industrie- und Handelskammer (DIHK)DEälligkeitsdatums der Zahlung – bzw. im Fall der Vereinbarung von Teilzahlungen den Betrag und die Fälligkeit jeder Teilzahlung – (Artikel 226 Nr. 18 MwStSystRL-E) ist aus unserer Sicht nicht erforderlich. Petitum: Auf die zusätzlichen Rechnungsangaben / Melded ↗
IDSt e.V.DEly the tracking of payment flows is to be relevant for VAT in the context of the intended reporting obligations. The provision of Article 226 No. 18 of the Draft VAT Directive is therefore disproportionate. Request Article 226 No. 18 of the Draft VAT Directive ↗
PwC ILBEMember State to Member State. • Elimination of the possibility to issue summary invoices: Article 223 • Content of the invoices: Article 226 • Digital reporting system for intra-Community transactions: Articles 262 to 271 • Overall implementation timing The i ↗
IDSt e.V.DEdata security through data minimisation (Art. 5 No. 1 c) of the EU GDPR). In particular, if data has to be reported according to Article 226 nos. 6 and 8 of the VAT Directive, all purchasing relationships and conditions of European companies are stored in a c ↗
Handelsverband Deutschland - HDE e.V.DEänden oder Dienstleistungen und Ausstellung der Rechnung in keinem Fall die in Art. 222 Abs. 1 genannte Frist überschritten wird. Art. 226 MwStSystRL-E sieht die Einführung zusätzlicher Rechnungsangaben vor. Gem. Art. 226 MwStSystRL-E Nr. 17 ist die IBAN oder ↗
MDDP Michalik Dłuska Dziedzic i Partnerzy SAPLspowoduje znaczące utrudnienia administracyjne i systemowe (np. w zakresie usług transportowych). b) W art. 226 Dyrektywy VAT postulujemy, aby w przypadku identyfikatora rachunku bankowego jako obowiązkowego elementu faktury ograniczyć konieczność zastosowania ↗
Deutscher Steuerberaterverband e.V.DEHerangehensweise findet sich jedoch im Vorschlag nicht. Anstelle des Abbaus nicht erforderlicher Datensätze nach Art. 226 der Mehrwertsteuersystem-Richtlinie, enthält der Vorschlag sogar drei weitere Datensätze, die dem umfangreichen Katalog hinzugefügt werden ↗
European Association of Co-operative Banks (EACB)BEbeen identified, for example a wrong number of the supplied goods. Moreover, as regards the content of invoices as stipulated in Article 226, clarity should be provided on what data needs to be reported in cases when no payment has been stipulated, for exampl ↗
PostEuropBEvices giving rise to successive statements of account or successive payments. 3.5. New data elements to be included in invoices – Article 226 A first proposed new invoice element is the IBAN number of the supplier’s bank account to which the payment will be ma ↗
Insurance EuropeBEmaintenance of the existing Article 223, allowing the use of summary invoices. New data elements requirements (Article 4 amending Article 226 of the VAT Directive) All national invoicing regulations already have their fair share of mandatory data points requir ↗
German Banking Industry CommitteeDEulated, but the return service is provided in the form of a counter- performance, for example in the case of an exchange service (Art. 226 No. 17 and No. 18- proposal). • From a practical point of view, the omission of a monthly collective invoice is associate ↗
Federation of German IndustriesDEgnized as services giving rise to successive statements of account or successive payments. New mandatory content of the invoices: Article 226 The aim of the new reporting system is to provide the necessary information to tax administrations while minimising th ↗
Zentralverband des Deutschen Handwerks (ZDH)DErten Tag nach Leistungserbrin- gung noch keine Rechnung erhalten hat? ZDH 2023 Seite 5 von 7 Neue Pflichtangaben in der Rechnung (Art. 226, 164 Abs. 1) Der Richtlinien-Vorschlag sieht neue Pflichtangaben (z. B. der vereinbarte Zeitpunkt, die Bankverbindung und ↗
Christian AMANDBEt 369b(a) and (e) (OSS) + 369(g) (VAT return) + new art. 222(2) (issue of invoices) + new art. 218 (format of the invoice) + new art. 226 (content of the invoice) + new art. 222(1)(date of issue of the invoice no later than 2 working days following the charge ↗
FNFE-MPEFRn entend par facture électronique structurée, une facture électronique qui contient a minima les mentions obligatoires listées en Article 226 de la présente Directive, sachant qu’une facture contient d‘autres informations, relevant d’autres réglementations ou ↗
FedEx ExpressNL33 except where a taxable person is making use of the special scheme in Section 3 of Chapter 6 of Title XII”. Another example is article 226, which mentions “Without prejudice to the particular provisions laid down in this Directive, only the following detail ↗
Siemens AGDEimpossible by the provision of Article 226 No. 17 VAT Directive, which allows the indication of only one bank account. In addition, there are numerous deliveries or services for which no payment is made, but, for example, offsetting with deliveries or services ↗
InHouse Tax ForumBEglobal concept? o The date on which the payment of the supply of goods or services is due. Is a payment term also sufficient? • [Art. 226] The European Commission made in its proposals reference to Directive 2014/55/EU of the European Parliament and of the Co ↗
Onyx CenterSourceUSen challenged, a few Member States have violated 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 authori ↗

Source: public consultation submissions and position papers. n = 22 mentions; counted as a literal reference to the article number.

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