Public Sector Entities
How do public sector entities comply with mandatory e-invoicing for procurement?
Public sector entities in the EU are subject to Directive 2014/55/EU requiring acceptance of e-invoices from suppliers in the European Standard format. Central government bodies must accept e-invoices; sub-central entities had until 2020. In France, Chorus Pro is the mandatory portal for public sector invoicing. In the UK, public bodies must accept invoices via Peppol. Compliance requires onboarding to the relevant network and configuring procurement systems.
What is required for public sector e-invoicing acceptance?
Public sector e-invoicing acceptance under EU Directive 2014/55/EU requires specific technical infrastructure:
- Network connectivity: Peppol access point for receiving Peppol invoices, or national portal like Chorus Pro
- Format support: Must accept the European Standard EN 16931 (UBL 2.1 or CII) as core format
- Procurement reference: Must process and match invoices against purchase orders by procurement reference number
- System integration: E-invoice data must flow into financial management and ERP systems
- Supplier communication: Must inform suppliers of e-invoicing endpoints and requirements
Frequently Asked Questions
- Must all public sector bodies accept e-invoices from all suppliers?
- EU member states may exempt micro-contracting authorities from Directive 2014/55/EU requirements. However, most central government and major contracting authorities must accept e-invoices. Some member states have gone further by requiring public sector entities to also issue e-invoices to suppliers for self-billing scenarios and to the public for tax receipts.
- What happens when a supplier sends a non-compliant invoice to a public body?
- Public sector entities may reject non-compliant invoices under Directive 2014/55/EU. The rejection must include a reason. Suppliers whose invoices are rejected must correct and resubmit. Public bodies are encouraged to notify suppliers of rejection quickly to avoid payment delays that could breach prompt payment regulations.