council direct ec decemb amend direct eec view simplifi modernis harmonis condit laid invoic respect ad tax council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe current condit laid invoic list articl version articl sixth council direct eec harmonis law member state relat turnov tax common system ad tax uniform basi assess number leav member state defin import condit time condit longer develop invoic technolog method commiss report phase slim exercis simpler legisl singl market recommend studi carri determin detail requir vat purpos draw invoic legal technic requir electron invoic conclus ecofin council june underlin fact develop electron commerc made establish legal framework electron invoic enabl tax administr continu perform control order ensur intern market function properli draw list harmonis commun level particular invoic purpos ad tax establish number common arrang govern electron invoic electron storag invoic bill outsourc invoic oper lastli storag invoic compli condit laid direct ec european parliament council octob protect individu regard process person data free movement data introduct transit vat arrang greec adopt prefix el prefix gr laid iso intern standard alpha refer articl consequ amend prefix member state import lai except greec provid iso standard appli greec direct eec amend adopt direct articl direct eec amend accord articl articl articl replac articl direct articl amend sentenc ad paragraph quot hellen republ authoris prefix el quot paragraph replac quot taxabl person ensur invoic issu custom behalf parti respect good servic suppli render taxabl person taxabl legal person taxabl person ensur invoic issu custom behalf parti respect suppli good refer articl respect good suppli condit laid articl taxabl person likewis ensur invoic issu custom behalf parti respect payment account made suppli good refer subparagraph respect payment account made taxabl person taxabl legal person provis servic complet member state impos taxabl person oblig issu invoic respect good servic refer preced subparagraph suppli render territori member state impos fewer oblig respect invoic list point member state releas taxabl person oblig issu invoic respect good servic suppli render territori exempt refund tax paid preced stage pursuant articl articl articl document messag amend refer specif unambigu initi invoic treat invoic member state territori good servic suppli render obligatori detail left document messag member state impos time limit issu invoic taxabl person suppli good servic territori condit laid member state territori good servic suppli render summari invoic drawn separ suppli good servic invoic drawn custom taxabl person respect good servic suppli render taxabl person condit outset agreement parti condit procedur exist accept invoic taxabl person suppli good servic member state territori good servic suppli render determin term condit agreement accept procedur taxabl person custom member state impos condit issu invoic custom taxabl person suppli good servic territori requir invoic issu behalf taxabl person condit custom establish member state lai specif condit taxabl person suppli good servic territori case parti custom issu invoic establish countri legal instrument exist relat mutual assist similar scope laid council direct eec march mutual assist recoveri claim relat levi duti tax measur council direct eec decemb mutual assist compet author member state field direct indirect taxat council regul eec januari administr cooper field indirect taxat vat prejudic specif arrang laid direct detail requir vat purpos invoic issu subparagraph point date issu sequenti number base seri uniqu identifi invoic vat identif number refer paragraph taxabl person suppli good servic custom liabl pai tax good suppli servic render suppli good refer articl vat identif number refer paragraph good suppli servic render full address taxabl person custom quantiti natur good suppli extent natur servic render date suppli good servic made complet date payment account refer subparagraph point made date determin differ date issu invoic taxabl amount rate exempt unit price exclus tax discount rebat includ unit price vat rate appli vat amount payabl specif arrang appli direct exclud detail exempt involv custom liabl pai tax refer provis direct nation provis indic suppli exempt subject revers charg procedur intra commun suppli mean transport involv particular articl margin scheme appli refer articl nation provis indic margin scheme appli person liabl pai tax tax repres mean articl vat identif number refer paragraph tax repres full address member state requir taxabl person establish territori suppli good servic territori vat identif number refer paragraph custom case refer fourth indent subparagraph member state requir invoic sign amount invoic express currenc provid amount tax paid express nation currenc member state suppli good servic take place convers mechan laid articl control purpos member state requir invoic respect good suppli servic render territori invoic receiv taxabl person territori translat nation languag invoic issu pursuant point paper subject accept custom electron mean invoic electron mean accept member state provid authent origin integr content guarante mean advanc electron signatur mean articl direct ec european parliament council decemb commun framework electron signatur member state advanc electron signatur base qualifi certif creat secur signatur creation devic mean articl aforement direct mean electron data interchang edi defin articl commiss recommend ec octob relat legal aspect electron data interchang agreement relat exchang procedur guarante authent origin integr data member state subject condit lai requir addit summari document paper invoic electron mean subject accept member state concern commiss present latest decemb report propos amend condit electron invoic order account futur technolog develop field member state impos taxabl person suppli good servic territori oblig formal relat transmiss invoic electron mean provid decemb system subject prior notif member state lai specif condit invoic issu electron mean good servic suppli territori countri legal instrument exist relat mutual assist similar scope laid direct eec eec regul eec batch invoic recipi electron mean detail common individu invoic mention invoic inform access taxabl person ensur copi invoic issu custom behalf parti invoic receiv store purpos direct taxabl person decid place storag provid make invoic inform store undu delai compet author request member state requir taxabl person establish territori notifi place storag territori member state addit requir taxabl person establish territori store countri invoic issu custom behalf parti invoic receiv storag electron mean guarante full line access data concern authent origin integr content invoic readabl guarante storag period invoic refer subparagraph point inform alter remain legibl aforement period member state determin period taxabl person store invoic relat good servic suppli territori invoic receiv taxabl person establish territori order ensur condit laid subparagraph met member state refer fourth subparagraph requir invoic store origin form paper electron requir invoic store electron mean data guarante authent origin integr content store member state refer fourth subparagraph impos specif condit prohibit restrict storag invoic countri legal instrument exist relat mutual assist similar scope laid direct eec eec regul eec access electron mean download refer articl member state subject condit lai requir storag invoic receiv taxabl person purpos point transmiss storag invoic electron mean transmiss make recipi storag electron equip process includ digit compress storag data emploi wire radio transmiss optic technolog electromagnet mean purpos direct member state accept document messag paper electron form invoic meet condit laid paragraph quot subparagraph ad paragraph quot option provid subparagraph impos addit oblig laid paragraph quot subparagraph ad paragraph quot prejudic provis laid point member state releas taxabl person refer indent oblig refer articl quot point ad paragraph quot subject consult committe provid articl condit lai member state provid invoic respect good suppli servic render territori fulfil condit laid paragraph case amount invoic minor commerci administr practic busi sector concern technic condit invoic issu make difficult compli requir refer paragraph case invoic date issu identif taxabl person identif type good suppli servic render tax due inform need calcul simplifi arrang provid point appli transact refer paragraph quot point ad paragraph quot case member state make option provid indent point refrain alloc number refer paragraph taxabl person carri transact refer paragraph supplier custom alloc identif number type invoic featur number call tax refer number defin member state concern taxabl person alloc identif number refer paragraph member state refer subparagraph requir invoic show servic render refer articl suppli good refer articl point number refer paragraph tax refer number supplier suppli good servic tax refer number supplier number refer paragraph quot articl articl insert quot articl access invoic store electron mean member state taxabl person store invoic issu receiv electron mean guarante line access data place storag member state establish compet author member state establish purpos direct access electron mean download invoic limit set regul member state taxabl person establish state requir control purpos quot articl word quot document serv invoic quot delet indent subparagraph articl word quot document serv invoic quot delet articl word quot document serv invoic quot delet articl point word quot document lieu quot delet point articl word quot document serv invoic quot quot document quot delet articl subparagraph articl articl replac articl direct articl amend word quot document serv invoic quot delet paragraph word quot document lieu quot delet articl articl member state bring forc law regul administr provis compli direct effect januari forthwith inform commiss thereof member state adopt measur refer direct accompani refer occas offici public method make refer laid member state articl direct enter forc dai public offici journal european commun articl direct address member state brussel decemb council presid picqué oj opinion deliv june publish offici journal oj oj direct amend direct ec oj oj oj direct amend direct ec oj oj direct amend act access oj oj oj