fostering a digital single market for eInvoicing by simplifying and harmonising technical implementations based on the European standard on eInvoicing.
facilitating the use of eInvoicing by economic operators when supplying goods, services, and works to public administrations using a common standard that enables both government to government (G2G) and business to business (B2B) exchanges.Overall, the eInvoicing directive aims at How eInvoicing facilitates exchanges between businesses and public administrationsĮInvoicing makes the process of issuing, sending, and receiving invoices smoother and more efficient. The Commission launched a call for evidence in March 2023 to ensure the eInvoicing directive continues to align with stakeholders’ views on emerging trends and needs. Although the call for evidence is now closed, the Commission continues to collect feedback via the eInvoicing survey until 30 June 2023, in the context of the evaluation of the eInvoicing directive. Furthermore, recent policy developments, such as the European Commission's new proposal on VAT (Value Added Tax) reporting, illustrate the Commission’s commitment to continuously reinforce electronic invoicing in the EU. As a result, the European standard has been widely embraced at both the European and international levels. The Commission has been closely working with electronic invoicing stakeholders to craft strategies that meet their needs. Since then, several policy and market developments have taken place in the context of electronic invoicing to ensure that the directive remains relevant in a rapidly evolving digital era.
The adoption of the eInvoicing Directive 2014/55/EU in 2014 marked an important step towards promoting the uptake of electronic invoicing, not only in Europe but also globally. How has eInvoicing evolved to keep up with emerging trends and needs? The European Commission introduced the standard in 2017 to streamline the eInvoice formats used across the EU and, in turn, foster simplifications and significant cost savings for all stakeholders. In the European Union (EU), businesses and public administrations use the European standard on eInvoicing. EInvoicing is the exchange between a supplier and a buyer of an eInvoice, which is an invoice issued, sent and received in a structured data format that allows for its automatic and electronic processing, as defined in the eInvoicing directive.