Law of Value-Added Tax, Finance (No. 2) Act 2023 (Volume 2)
Section 4
Right of access to invoices stored by electronic means in another Member State
[Article 249
For control purposes, where a taxable person stores, by electronic means guaranteeing online ...
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.