48Consequently, for the purposes of applying and monitoring VAT, Title XI of the VAT Directive lists certain obligations incumbent, inter alia, on taxable persons liable to that tax. In particular, in addition to the obligation to pay the VAT stemming, inter alia, from Articles 193 and 206 of that directive, Article 242 of the VAT Directive requires accounts to be kept in sufficient detail, Article 244 provides for an obligation to store all invoices and Articles 250 and 252 of that directive require the return to be submitted by a given deadline.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.