Concept Definition
What is EU Directive 2014/55/EU?
EU Directive 2014/55/EU on electronic invoicing in public procurement requires all EU public sector contracting authorities to receive and process electronic invoices compliant with the European standard EN 16931. It established a harmonized framework for B2G e-invoicing across the EU and was transposed into national law in all member states by 2020.
What standard does the Directive require?
The Directive mandates compliance with EN 16931, the European standard for electronic invoicing. EN 16931 defines the semantic data model for invoices and recognizes UBL 2.1 and CII as the two permitted syntax bindings.
- EN 16931-1: Semantic data model. Defines the meaning of each invoice field.
- EN 16931-2: List of syntax bindings. Currently UBL 2.1 and CII.
- CEN Workshop Agreement (CWA): Technical specifications for applying EN 16931 in specific contexts.
Frequently Asked Questions
- Does Directive 2014/55/EU require suppliers to issue e-invoices?
- No. The Directive only requires public authorities to receive e-invoices. It does not require suppliers to issue them. Issuing e-invoices to public authorities may be required by specific tender conditions or national law, but not by the Directive itself.
- How was Directive 2014/55/EU transposed in France?
- France transposed the Directive through the Ordonnance n 2014-697 and subsequent decrees. Chorus Pro became the mandatory platform for all suppliers to French public authorities, with phased rollout from 2017 (large companies) to 2020 (all sizes).