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Quick scan on the EU Directive on electronic invoicing in public procurement

This is not the whole EU Directive on electronic invoicing in public procurement. You can find the whole text here.
Below there is a list of fragments of this EU Directive that I think can be useful as a quick scan.

Preamble

“Provided that they do not conflict with this European standard, existing national technical standards should neither be replaced, nor should their use be restricted, by this standard, and it should remain possible to continue to apply them in parallel with the European standard”

“A mere image file should not be considered to be an electronic invoice for the purpose of this Directive”

“Full interoperability includes the ability to interoperate on three distinct levels: in terms of the content of the invoice (semantics), the format or language used (syntax), and the method of transmission”

“Syntactic interoperability can be ensured in one of two ways, namely through the use of a common syntax or by means of mapping between different syntaxes”

“the European standard on electronic invoicing should not contain as one of its elements a requirement for an electronic signature”

“the relevant European standardisation organisation should be requested to identify a list with a limited number of syntaxes which comply with the European standard on electronic invoicing”

“the relevant European standardisation organisation should be requested to provide appropriate syntax bindings from the European standard on electronic invoicing to all syntaxes identified in the list”

“a transposition deadline of 18 months following the publication of the reference of the European standard on electronic invoicing and the list of syntaxes in the Official Journal of the European Union should be considered justified”

“Member States should be allowed to postpone the application of this Directive for sub-central contracting authorities and contracting entities until 30 months”

Art 1

“This Directive shall apply to electronic invoices issued as a result of the performance of contracts to which Directive 2009/81/EC, Directive 2014/23/EU, Directive 2014/24/EU or Directive 2014/25/EU applies.”

Art 2

“1) ‘electronic invoice’ means an invoice that has been issued, transmitted and received in a structured electronic format which allows for its automatic and electronic processing;”

“(2) ‘core elements of an electronic invoice’ means a set of essential information components which an electronic invoice must contain in order to enable cross-border interoperability, including the necessary information to ensure legal compliance;”

Art 3

“The Commission shall require that the European standard on electronic invoicing complies at least with the following criteria:
– it is technologically neutral;
– it is compatible with relevant international standards on electronic invoicing
– it has regard to the need for personal data protection in accordance with Directive 95/46/EC, to a ‘data protection by design’ approach and to the principles of proportionality, data minimisation and purpose limitation;
– it is consistent with the relevant provisions of Directive 2006/112/EC;
– it allows for the establishment of practical, user-friendly, flexible and cost-efficient electronic invoicing systems;
– it takes into account the special needs of small and medium-sized enterprises as well as of sub-central contracting authorities and contracting entities;
– it is suitable for use in commercial transactions between enterprises”

“The Commission shall request that the relevant European standardisation organisation provide a list with a limited number of syntaxes which comply with the European standard on electronic invoicing, the appropriate syntax bindings and guidelines on transmission interoperability, in order to facilitate the use of such standard.”

Art 6

“The core elements of an electronic invoice are, inter alia:

(a) process and invoice identifiers;
(b) the invoice period;
(c) seller information;
(d) buyer information;
(e) payee information;
(f) seller’s tax representative information;
(g) contract reference;
(h) delivery details;
(i) payment instructions;
(j) allowance or charge information;
(k) invoice line item information;
(l) invoice totals;
(m) VAT breakdown.”

Art 7

“Member States shall ensure that contracting authorities and contracting entities receive and process electronic invoices which comply with the European standard on electronic invoicing whose reference has been published pursuant to Article 3(2) and with any of the syntaxes on the list published pursuant to Article 3(2).”

Art 11

“Member States shall, not later than 18 months after the publication of the reference of the European standard on electronic invoicing in the Official Journal of the European Union, adopt, publish and apply the provisions necessary to comply with the obligation contained in Article 7 to receive and process electronic invoices.”

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