EU VAT Directive 2006/112/EC Explained – Selected ”may” articles

Articles of the EU VAT Directive 2006/112/EC

• Art. 11 – VAT Grouping
• Art. 194 – Domestic Reverse Charge for Non-Established entities
• Art. 204 – Persons liable to pay VAT to the authorities – Fiscal Representative
• Art. 219a – Invoicing – which country’s rules to follow?

• Art. 220 & 221 – Invoicing – For which transactions should an invoice be issued?

• Art. 220a & 226b- Invoicing – Simplified Invoice
• Art. 226 – Content of an invoice

See also 

• EU VAT Directive 2006/112/EC – Official Updated version published as effective as of April 5, 2022
• EU VAT Directive 2006/112/EC: Quick reference material for each section and article, ”Shall vs. May”-articles
• European VAT Law – Overview of the European Union VAT Directives, Implementing regulation, Council decisions
• ECJ Cases – Topical overview ECJ Cases – Link to the EU VAT Directive 2006/112/EC

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