Concept Definition
What is B2G e-invoicing?
B2G (business-to-government) e-invoicing involves invoices submitted by private businesses to public sector buyers. It has been mandated longer than B2B in most EU countries, driven by Directive 2014/55/EU. Public sector buyers must accept compliant e-invoices in the EU. Platforms like Chorus Pro (France) and Peppol are used.
What does EU Directive 2014/55/EU require for B2G?
EU Directive 2014/55/EU requires all public sector contracting authorities in the EU to receive and process electronic invoices that comply with the European standard EN 16931. The directive was implemented in all member states by 2020.
- Public authorities: Must accept EN 16931 compliant e-invoices from suppliers.
- Suppliers: Not legally required to issue e-invoices under the Directive, but may be required by specific tender conditions.
- Platforms: Chorus Pro (France), Peppol (Germany, Nordics, many others) are the main B2G platforms.
Frequently Asked Questions
- What is the difference between B2G and B2B e-invoicing in France?
- B2G invoicing to French public authorities uses Chorus Pro and has been mandatory for large suppliers since 2017 and all suppliers since 2020. B2B e-invoicing between private companies becomes mandatory from September 2026, using PDPs or PPF rather than Chorus Pro.
- Can a Peppol invoice be used for B2G in France?
- Chorus Pro is the mandatory platform for French B2G invoices. Peppol invoices addressed to French public entities should be routed through Chorus Pro or a PDP that connects to Chorus Pro, not directly via Peppol.