B2G e-invoicing and e-Procurement Directives
Many EU Member States realise the value of digital processes and documentation. They have implemented or are in the process of implementing regulations and infrastructures to facilitate the transition to a digital economy.
EU directives are an important driving force in the development. The EU has adopted several directives, 2014/23/EU, 2014/24/EU, 2014/25/EU and 2014/55/EU (in particular the last one), which are together known as the e-Procurement Directives, and which aim to facilitate integration into the single market and the growth of digital services.
What do the e-Procurement Directives mean?
The implications of the e-Procurement Directives can be summarised in the bullets below:
- Only electronic invoices in a specific structured format will be recognised as valid e-invoices, meaning, for instance, that the popular PDF format will no longer be considered a valid invoice.
- Authorities of each Member State must be able to receive and process e-invoices by no later than April 2019. Regional and local authorities may obtain an exception until April 2020.
Not all Member States have achieved similar progress in the implementation process. Also, each Member State has the freedom to implement the directives in a way that suits them, which means that there are different rules that apply to different countries. Click the map at the top of the page to see the status and rules that apply to each country. You can also download an overview in PDF below.