Article 5, Point (5) · Council Directive (EU) 2025/516

Contents

(5)Article 218 is replaced by the following:‘Article 2181.Electronic invoices and documents or messages on paper or in electronic formats other than electronic invoices shall meet the conditions laid down in this Chapter to be accepted as invoices.2.For the purposes of this Directive, invoices shall be issued as electronic invoices. However, Member States may accept documents or messages on paper or in electronic formats other than electronic invoices for transactions not subject to the reporting obligations laid down in Chapter 6.3.Electronic invoices shall comply with the European standard on electronic invoicing and the list of its syntaxes pursuant to Directive 2014/55/EU of the European Parliament and of the Council^note. Member States may allow the use of other standards for electronic invoices relating to supplies of goods and services within their territory, other than those referred to in Article 262 of this Directive.4.Member States shall take the measures necessary to ensure that electronic invoices issued by taxable persons:

(a)include the information required by this Directive; and

(b)comply with the required technical standards on electronic invoicing referred to in paragraph 3.

5.Member States shall allow that the taxable person issuing the invoice or a third party acting in the name and on account of that taxable person complies with the measures laid down in paragraph 4.Member States may also allow the use of a public portal, if available.