For control purposes, and as regards invoices in respect of supplies of goods or services supplied in their territory and invoices received by taxable persons established in their territory, Member States may, for certain taxable persons or certain cases, require translation into their official languages. Member States may, however, not impose a general requirement that invoices be translated.
Chapter 4 · Accounting › Section 4 · Right of access to invoices stored by electronic means in another Member State › Article 248a
Article 248a
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