In order to facilitate the transmission of the invoice data to the tax administration by taxable persons, Member States should put at the disposal of the taxable persons the means necessary for such transmission. Those means should allow data to be sent by the taxable persons directly or by third parties on their behalf, or through a public portal, if available.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
