Member States may require that simplified invoices issued in accordance with Articles 220a and 221 include the following additional information with regard to specific transactions or categories of taxable persons: (a) identification of the taxable person making the supply, indicating that person's name and address; (b) the sequential number, based on one or more series, which only identifies the invoice; (c) identification of the customer, indicating that customer's VAT identification number and name and address; (d) where there is a VAT exemption, or where the customer is liable for payment of VAT, the details which are required under Articles 226 and 226a.
Lisäksi vuonna # komissio katsoi, että toimenpiteillä ei ollut vaikutusta vientiä harjoittaviin tuottajiin, ja päätti korottaa kyseisten vientiä harjoittavien tuottajien polkumyyntitullit erittäin korkealle tasolla (jopa #,# prosenttiinnot-set not-set