Law of Value-Added Tax, Finance (No. 2) Act 2023 (Volume 2)
Article 232
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.
COUNCIL DIRECTIVE 2010/4...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.