2 Amendments of Olle SCHMIDT related to 2009/0009(CNS)

Proposal for a directive – amending act
Article 1 – point 29

Directive 2006/112/EC
Article 244 – third paragraph

TAn invoice shall be stored in the form it had when received, regardless of whether the invoice is in paper form or electronic form. In other respects, the storage of an invoice shall be subject to the rules applying in the Member State in which the taxable person has established his business or has a fixed establishment from or for which the supply is made or, in the absence of such a place of business or fixed establishment, in which he has his permanent address or usually resides or is otherwise required to be identified for VAT purposes.

2010/01/28
Committee: ECON

Olle SCHMIDT

Proposal for a directive – amending act
Article 1 – point 32

Directive 2006/112/EC
Article 247

The taxable person shall ensure the storage of original invoices for a period of ~~six years.~~ three years, in the form they had when received, regardless of whether they were received in paper form or electronic form.

2010/01/28
Committee: ECON

2 Amendments of Olle SCHMIDT related to 2009/0009(CNS)

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