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.

1. 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.

Status Report of the Expert Group:

Meetings in 2008:

12 November

25 September

3 July

28-29 May

3-4 April

26 February

 

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

Frequently asked questions

2. 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.

3. 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).

Source: European Commission

4. CEN/ISSS