Commission Implementing Regulation (EU) No 79/2012 of 31 January 2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax (recast) (c. 79)

ANNEX I The details on invoicing in accordance with by Article 32 of Regulation (EU) No 904/2010

3. Summary invoices

Article 223 of Directive 2006/112/EC — time period for issuing summary invoices

Q8. Can summary invoices be issued for supplies becoming chargeable to tax during a period of more than 1 calendar month? This excludes intra-Community supplies and cross-border supplies of services subject to the reverse charge.

Q9. If yes, what is the time period?