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e-Invoicing

e-Invoicing: what & why?

Electronic invoicing – e-Invoicing – is electronic transfer of invoicing information (billing and payment) between business partners (supplier and buyer). 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.

New proposals on e-Invoicing and “end-to-end e-procurement” – 26.06.2013

On 26 June 2013, the European Commission proposed a draft directive on e-invoicing in public procurement, accompanied by a communication setting out its vision for the full digitisation of the public procurement process, so-called “end-to-end e-procurement”.

European Multi-Stakeholder Forum

The European Multi-Stakeholder Forum on e-Invoicing brings together delegates from national e-invoicing fora and key stakeholders from the user side of the market. Its objective is to help pave the way for a broad-scale adoption of e-invoicing at both national and EU-level. The Forum creates a unique opportunity to exchange experiences and best practices across borders. Furthermore, the Forum discusses issues of common interest, with the possibility to issue recommendations to the Commission. The Forum is chaired by the Commission, and meetings are held twice a year.

 Meetings
26.09.2012  

Minutespdf Choose translations of the previous link  & Interim reports of the activity groups

  • Activity 1 – Monitoring of the uptake of e-invoicing PDF - 5 MBEnglish
  • Activity 2 – Exchange of experiences and good practices:
    Consultation PDF - 22 KBEnglish & profiles PDF - 90 KBEnglish
  • Activity 3 – Remaining cross-border barriers for e-invoicing PDF - 605 KBEnglish
  • Activity 4 – Standardisation of e-invoices:
    Approach PDF - 465 KBEnglish & definitions PDF - 66 KBEnglish
6.3.2012Agendapdf Choose translations of the previous link  & Minutespdf Choose translations of the previous link 
13.9.2011Agendapdf Choose translations of the previous link  & Minutespdf Choose translations of the previous link 
13.9.2011
Midday Express, MEX/11/0913 Choose translations of the previous link 
2.12.2010Commission Decision setting up a European Multi-Stakeholder Forum on e-Invoicing

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.

Communication ‘Reaping the benefits of electronic invoicing for Europe’

2.12.2010  

Conference ‘Electronic Invoicing in Europe’, 27-28 April in Madrid

27.-28.4.2010  
22.2.2010
 

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-invoicingpdf Choose translations of the previous link .

19.5.2010
 
30.11.2009  
6.4.2009
  • Feedbackpdf Choose translations of the previous link  on comments received on the Mid-term Report of the Expert Group on e-Invoicing PDF - 28 KB
  • Comments authorised for publication
24.3.2009Code of Practice on Electronic Invoicingpdf Choose translations of the previous link  prepared and adopted by the Expert Group, and aimed at trading parties, solution providers and tax authorities PDF - 51 KB
27.1.2009On 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.
 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 2008Status Reportpdf of the Expert Group
7.11.2007Setting up of the Expert Group on e-Invoicing
  • Members of the grouppdf Choose translations of the previous link PDF - 12 KB
  • 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
  • FAQpdf Choose translations of the previous link PDF - 16 KB

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

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-procurementpdf. 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).

Legislation

Current legislative environment for e-Invoicing:

  • Council Directive 2010/45/EU on the common system of value added tax as regards the rules on invoicing (amending Directive 2006/112/EC)
  • 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