Electronic invoicing in public procurement

The Council agreed on a general approach to develop e-invoicing in the field of public procurement. It invited the Presidency to start negotiations with the European Parliament on the basis of the general approach with a view to reaching an agreement at first reading.

The general approach provides that the Commission shall request the relevant European standardisation organisation to draft a European standard for the semantic data model for the core section of an electronic invoice.

The Commission shall require that the European standard should comply at least with the following criteria:

• be technologically neutral;
• be compatible with relevant international standards on electronic invoicing;
• have regard to the need for personal data protection in accordance with Directive 95/46/EC;
• does not affect the provisions of Directive 2006/112/EC.

Member States shall ensure that contracting authorities and contracting entities do not refuse to receive electronic invoices which comply with the European standard for the semantic data model for the core section of an electronic invoice whose reference has been published and with any of the syntaxes approved by the Commission.

The Commission shall, by means of implementing acts, approve the list of syntaxes that comply with the European standard for the semantic data model for the core section of an electronic invoice.

In order to allow contracting authorities and contracting entities to properly prepare and take the necessary technical measures, the text foresees a transposition deadline of 30 months following the publication of the reference of the European standard on electronic invoicing and the list of syntaxes in the Official Journal of the European Union.

To facilitate the take up of electronic invoicing for certain contracting authorities, such as local and regional contracting authorities and public undertakings, Member States may postpone the application of the requirements of this Directive for sub-central contracting authorities, public undertakings and contracting entities until 36 months following the publication of the reference of the European standard on electronic invoicing and the list of syntaxes in the Official Journal of the European Union.

This possibility to postpone the application of the requirements of this Directive should not apply to central purchasing bodies.