Article 231

in force

OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS

Directive 2006/112/EC — common system of VAT · Chapter 11 · In force since None

Source

For control purposes, Member States may require invoices in respect of supplies of goods or services in their territory and invoices received by taxable persons established in their territory to be translated into their national languages.

Ter controle kunnen de lidstaten een vertaling eisen in hun nationale taal van de facturen betreffende op hun grondgebied verrichte goederenleveringen of diensten, alsmede van de facturen die worden ontvangen door op hun grondgebied gevestigde belastingplichtigen.