Member States may impose specific conditions on taxable persons in cases where the third party, or the customer, who issues invoices is established in a country with which no legal instrument exists relating to mutual assistance similar in scope to that provided for in Directive 2010/24/EU ( 19 ) and Regulation (EC) No 1798/2003 ( 20 ).
Chapter 3 · Invoicing › Section 3 · Issue of invoices › Article 225
Article 225
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