Article 232
in forceOBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS
Invoices issued pursuant to Section 2 may be sent on paper or, subject to acceptance by the recipient, they may be sent or made available by electronic means.
De overeenkomstig afdeling 2 uitgereikte facturen mogen zowel op papier worden verzonden als, behoudens aanvaarding door de afnemer, elektronisch worden verzonden of ter beschikking gesteld.