What’s eInvoicing?

eInvoicing is the structured electronic exchange of invoice data between a supplier and a buyer, enabling full automation of processing without manual input. An electronic invoice is an invoice that has been issued, transmitted and received in a structured data format which allows for its automatic and electronic processing, as defined in Directive 2014/55/EU.

In May 2025, the European Commission unveiled plans to reinforce the Single Market, placing eInvoicing as a key digital enabler. These plans are reflected in the EU’s Single Market strategy, where eInvoicing

• Delivers immediate cost savings.
• Automates invoice processing and exchange.
• Facilitates VAT automation and the reuse of invoice data for customs processes or sustainability reporting. A set of measures is envisaged to ensure interoperability and the deployment of the European eInvoicing standard, including a Commission Recommendation to integrate an eInvoicing module into all accounting software solutions and auditing national certification schemes. Another concrete action is to revisit the EU rules on eInvoicing in public procurement, replacing the current Directive with a Regulation that makes the European standard mandatory for public procurement (Q4 2026). In parallel, it is planned to pilot the reuse of eInvoicing data for sustainability reporting, and to increase customs transparency by linking eInvoicing data with customs data, in alignment with the development of the EU Customs Data Hub.