1.
Every taxable person shall ensure that, in respect of the following, an invoice is issued, either by himself or by his customer or, in his name and on his behalf, by a third party:
(1)
supplies of goods or services which he has made to another taxable person or to a non-taxable legal person;
(2)
supplies of goods as referred to in point (a) of Article 33 except where a taxable person is making use of the special scheme in Section 3 of Chapter 6 of Title XII;
(3)
supplies of goods carried out in accordance with the conditions specified in Article 138;
(4)
any payment on account made to him before one of the supplies of goods referred to in points (1) and (2) was carried out;
(5)
any payment on account made to him by another taxable person or non-taxable legal person before the provision of services was completed.
2. By way of derogation from paragraph 1, and without prejudice to Article 221(2), the issue of an invoice shall not be required in respect of supplies of services exempted under points (a) to (g) of Article 135(1).
Article 220a
1.
Member States shall allow taxable persons to issue a simplified invoice in any of the following cases:
(a)
where the amount of the invoice is not higher than EUR 100 or the equivalent in national currency;
(b)
where the invoice issued is a document or message treated as an invoice pursuant to Article 219;
(c)
where the taxable person is benefitting from the exemption for small enterprises provided for in Article 284.
2. Member States shall not allow taxable persons to issue a simplified invoice where invoices are required to be issued pursuant to points (2) and (3) of Article 220(1) or where the taxable supply of goods or services is carried out by a taxable person who is not established in the Member State in which the VAT is due, or whose establishment in that Member State does not intervene in the supply within the meaning of Article 192a, and the person liable for the payment of VAT is the person to whom the goods or services are supplied.