Catalogue of Good Practices to support the delivery of B2G eInvoicing

Timeline for the study

Phase 1: Inception (February)

The inception phase seeks to achieve alignment on the definition of the main concepts, background documents and key stakeholders to involve in this study.

The choice of adequate data collection methods is crucial to ensure the reliability of the information on which a sound analysis will be built. To ensure the effective and efficient conduct of this study, the team will verify the accuracy of all the information collected.

The data collection methods to determine whether a case can be deemed a “good practice” consist of a mixed approach of desk research and interviews. The following sub-sections provide additional detail on the aforementioned data collection methods and the steps to prepare this analysis. 

Phase 1a: Desk research on identified documents

The main objectives of the desk research are to:

• Understand the context;
• Analyse the objectives of eInvoicing and the challenges of implementations.

In order to fulfil those objectives, the study team has conducted desk research on, and analysis of, the following available background documents related to eInvoicing:

1. Directive 2014/55/EU on electronic invoicing in public procurement

2. Guidance Paper for EU Public Administrations on eInvoicing

3. Previous EC communications on eInvoicing:

1. 1. Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions: Reaping the benefits of electronic invoicing for Europe (COM(2010) 712 final)
   2. Commission Staff Working Document: Impact Assessment Accompanying the document: Proposal for a Directive of the European Parliament and of the Council on electronic invoicing in public procurement (COM(2013) 449 final) 

4. Re-use of best practices from previous similar implementations (PEPPOL and eSENS)

Phase 1b: Selection criteria to determine a “good practice”

The study team has identified the following selection criteria for a good practice based on an initial analysis of the aforementioned background documents and consultation of related sources. Although by no means an exhaustive list, these indicative selection criteria denote the high-level benefits of implementing eInvoicing:

An example of an eInvoicing implementation will be deemed to be a "good practice" if it satisfies at least one of the aforementioned criteria.

Phase 1c: Research questions

Based on the identification of selection criteria above, the study team proposes the following research questions.

1. To what extent does your eInvoicing implementation facilitate cross-border trade?
2. To what extent does your eInvoicing implementation reduce the administrative burden on the invoice sender and invoice recipient?
3. To what extent does your eInvoicing implementation contribute to public sector operational savings?
4. To what extent does your eInvoicing implementation generate beneficial environmental effects?
5. To what extent does your eInvoicing implementation contribute to achieving end-to-end eProcurement in your country’s public sector?

These research questions will serve as the basis for the design of the interview questionnaire through the creation of linked specific questions to each one.

Phase 1d: Identification of stakeholders

The European Multi-Stakeholder Forum on eInvoicing (EMSFEI) is the key stakeholder group for the purpose of this study as it combines the policy and technical implementation mandates for B2G eInvoicing in EU Member States.

Other stakeholders involved in eInvoicing implementation at policy and technical level in the Member States can contact CEF-BUILDING-BLOCKS@ec.europa.eu to volunteer their case study to be part of this Catalogue of Good Practices to support the delivery of B2G eInvoicing.