be determined and differs from the date of issue of the invoice; where the VAT becomes chargeable at the time when the payment is received in accordance with Article 66(b) and the right of deduction arises at the time the deductible tax becomes chargeable, the mention ‘cash accounting’; the taxable amount per rate or exemption, the unit price exclusive of VAT and any discounts or rebates if they are not included in the unit price; the VAT rate applied; the VAT amount payable, except where a special arrangement is applied under which, in accordance with this Directive, such a detail is excluded; where the customer receiving the supply issues the invoice (instead of the supplier) the mention 'self-billing'; in the case of an exemption, reference to the applicable provision of this Directive, or to the corresponding national provision, or any other reference indicating that the supply of goods or services is exempt; where the customer is liable for the payment of the VAT, the mention 'reverse charge'; in the case of the supply of a new means of transport made in accordance with the conditions specified in Article 138(1) and (2)(a), the characteristics as identified in point (b) of Article 2(2); where the margin scheme for travel agents is applied, the mention 'margin scheme – travel agents'; where one of the special arrangements applicable to second-hand goods, works of art, collectors' items and antiques is applied, the mention 'margin scheme – second-hand goods'; 'margin scheme – works of art' or 'margin scheme – collector's items and antiques' respectively; where the person liable for payment of VAT is a tax representative for the purposes of Article 204, the (VAT identification number, referred to in Article 214, of that tax representative, together with his full name and address. EU VAT union receipt (simple invoice) definition Article 226b of the EU VAT Directive is a concise definition of receipts within the EU member-states. As regards simplified invoices issued pursuant to Article 220a and Article 221(1) and (2), Member States shall require at least the following details: the date of issue; identification of the taxable person supplying the goods or services (VAT identification number); identification of the type of goods or services supplied; the VAT amount payable or the information needed to calculate it; where the invoice issued is a document or message treated as an invoice pursuant to Article 219, specific and unambiguous