(A.) Policy and legislation
(A.1) Policy objectives
Electronic invoicing (eInvoicing), as defined in Directive 2014/55/EU, is the process through which an invoice that has been issued, sent and received in a structured electronic format which allows for its automatic and electronic processing; it brings numerous benefits to all users (senders, and recipients, service providers, tax authorities, etc). By automating the relevant business processes, eInvoicing leads to cost savings, increased efficiency, faster payments, and a reduced environmental impact especially if other business documents like order and dispatch advice are also available in electronic format.
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Source joinup.ec.europa.eu
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