Article 1 — Amendments to Directive 2006/112/EC with effect from the entry into force of this Directive

Directive 2006/112/EC is amended as follows: (1) in Article 143, the following paragraph is inserted: 1a. For the purposes of the exemption provided for in paragraph 1, point (ca), of this Article, the Commission shall adopt an implementing act to introduce special measures to prevent certain forms of tax evasion or avoidance by, inter alia, linking the unique consignment number with the corresponding individual VAT identification number as referred to in Article 369q of this Directive. That implementing act shall be adopted in accordance with the examination procedure referred to in Article 5 of Regulation (EU) No 182/2011 of the European Parliament and of the Council. The Commission shall be assisted by the Standing Committee on Administrative Cooperation established by Article 58 of Regulation (EU) No 904/2010. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011. (2) in Article 218, the following paragraph is added: By way of derogation from the first paragraph of this Article, Member States may, in accordance with the conditions they lay down, require taxable persons established within their territory to issue electronic invoices for supplies of goods and services within their territory, other than those referred to in Article 262. ; (3) in Article 232, the following paragraph is added: By way of derogation from the first paragraph of this Article, Member States which exercise the option set out in Article 218, second paragraph, may provide that the use of electronic invoices issued by taxable persons established within their territory is not to be subject to the acceptance of the recipient established in their territory..