## II.19. INVOICES, VALUE ADDED TAX AND E-INVOICING 

## II.19.1 Invoices and value added tax 

Invoices must contain the contractor’s (or leader’s in the case of a joint tender) identification data, the amount, the currency and the date, as well as the FWC reference and reference to the specific contract. 

Invoices must indicate the place of taxation of the contractor (or leader in the case of a joint tender) for value added tax (VAT) purposes and must specify separately amounts not including VAT and amounts including VAT. 

The contracting authority is exempt from all taxes and duties, including VAT, in accordance with Articles 3 and 4 of the Protocol on the privileges and immunities of the European Union. 

The contractor (or leader in the case of a joint tender) must complete the necessary formalities with the relevant authorities to ensure that the supplies and services required for implementation of the FWC  are exempt from taxes and duties, including VAT. 

## II.19.2 E-invoicing 

If provided for in the special conditions, the contractor (or leader in the case of a joint tender) submits invoices in electronic format if the conditions regarding electronic signature specified by Directive 2006/112/EC on VAT are fulfilled, i.e. using a qualified electronic signature or through electronic data interchange. 

Reception of invoices by standard format (pdf) or email is not accepted. 

Should it not be possible to submit invoices as described due to circumstances beyond the control of the parties, the Centre may temporarily allow submission of invoices in other formats. Such submission shall only be permitted if prior approval has been granted in writing by the Centre and if the invoice is submitted in an alternative format specified by the Centre. 

## II.20. PRICE REVISION 

If a price revision index is provided in Article I.5.2, this Article applies to it. 

Prices are fixed and not subject to revision during the first year of the FWC. 

At the beginning of the second and every following year of the FWC, each price may be revised upwards or downwards at the request of one of the parties. 

A party may request a price revision in writing no later than three months before the anniversary date of entry into force of the FWC. The other party must acknowledge the request within 14 days of receipt. 

At the anniversary date, the contracting authority must communicate the final index for the month in which the request was received, or failing that, the last provisional index available for 

