e-Invoicing

• What is e-Invoicing?
• Why e-Invoicing?
• Ongoing Commission initiatives

What is e-Invoicing?

Electronic invoicing - e-Invoicing - is electronic transfer of invoicing information (billing and payment) between business partners (supplier and buyer). More information on the current legislative environment for e-Invoicing:

• Council Directive 2006/112/EC on the common system of value added tax
• Council Directive 2001/115/EC on the conditions laid down for invoicing in respect of value added tax
• Directive 1999/93/EC on a Community framework for electronic signatures

Why e-Invoicing?

It is an essential part of an efficient financial supply chain and it links the internal processes of enterprises to the payment systems. The ongoing creation of Single Euro Payment Area (SEPA) offers an ideal launching pad for a successful European e-invoicing initiative with the savings estimated at around EUR 64,5 billion per year for businesses.

Ongoing Commission initiatives

Among the Commission services involved in e-Invoicing initiatives are: DG Enterprise & Industry, DG Information Society & Media, DG Internal Market & Services, Taxation & Customs Union DG and DG for Informatics.

European Action Plan on e-signatures and e-identification

On 2 December 2008, the European Commission adopted the Action Plan on e-signatures and e-identification to facilitate the provision of cross-border public services in the Single Market

Expert Group on e-Invoicing

European Commission has set up an expert group on e-invoicing with the task to establish a European Electronic Invoicing Framework by 2009. The new expert group will build further on the report of the informal task force on e-invoicing.

30.11.2009	Consultation on the Final Report of the Expert Group on e-Invoicing, open until 26 February 2010 Midday Express, MEX/09/1130
6.4.2009	Feedback on comments received on the Mid-term Report of the Expert Group on e-Invoicing Comments authorised for publication
24.3.2009	Code of Practice on Electronic Invoicing prepared and adopted by the Expert Group, and aimed at trading parties, solution providers and tax authorities
27.1.2009	On 27 January 2009 the Expert Group on e-invoicing, set up by the Commission, adopted its mid-term report. The report outlines the progress made during the first year of the group's mandate and represents an important step towards a European Electronic Invoicing Framework which the Expert Group will develop until the end of 2009. Mid-term Report of the Expert Group Midday Express, MEX/09/0205
	Meetings in 2009: 26-27 January 24-25 February 24-25 March 26-27 May 23-24 June 24-25 September 12-13 November
June 2008	Status Report of the Expert Group
7.11.2007	Setting up of the Expert Group on e-Invoicing Members of the group Commission Decision 2007/717/EC setting up an Expert Group on electronic invoicing (e-Invoicing) OJ L 289 of 7.11.2007, p. 38, Terms of reference for the work of the group on p. 42-44. Call for applications, 2007/C 265/11, closed FAQ

e-Government action plan

Under the e-government action plan a number of projects are undertaken to promote e-invoicing in the roadmap for public e-procurement. Within this action plan the Commission is setting up a pilot project for interoperable & cross-border e-invoicing within the IDABC programme.

CIP

The Commission is also setting up a large-scale e-invoicing pilot in collaboration with the Member States under the Competitiveness and Innovation Framework Programme (CIP).