On this page, you will find the responses to general questions that were raised during the webinar on April 17 2024. We encourage you to provide your feedback, comments, and share your thoughts in the comments section. In the next weeks, we will be sharing responses to other questions related to areas such as eInvoicing innovative uses, technology, and policy developments.
Which EU member states imposed the obligation on suppliers?
Currently, 15 Member States have imposed an obligation on suppliers to send eInvoices only in B2G transactions. These countries include Belgium, Croatia, Denmark, Estonia, Finland, France, Greece, Italy, Lithuania, Luxembourg, Portugal, Romania, Slovenia, Spain, and Sweden. In addition, Austria, Germany, and the Netherlands have partial mandates at either the federal level. If you want more details, please check out the Preparatory study on the effects of Directive 2014/55/EU on electronic invoicing in public procurement on page 40. The study was published in February 2024, and it informs on the implementation of the eInvoicing Directive 2014/55 and the extent to which its objectives have been achieved.
Are there any reports by country about the implementation of the eInvoicing Directive?
Absolutely! You can find detailed information on the implementation of the eInvoicing Directive 2014/55 by country in the European Commission eInvoicing Country Factsheets. These factsheets give you a comprehensive overview of the status and progress of eInvoicing implementation across EU Member States. They are regularly updated to ensure access to the most current and accurate information. The next update is scheduled for June 2024.
Where do we find the legal process for implementing eInvoicing?
You can find a dedicated page on Compliance with eInvoicing Directive, which contains information on the legal basis for implementing eInvoicing across the European Union. You can also go to the Compliance with the eInvoicing standard page for detailed guidance on the standard, semantic data model, syntax example, etc. Moreover, you can find useful information on the lists of codes that are used in electronic invoicing to define specific business terms. We elaborate more on this via the dedicated registry page of the eInvoicing User Community, to which you can subscribe to the page, so you are alerted when we publish updates following the instructions at the bottom of the page! In addition, it could be worth checking the eInvoicing Country Factsheets for more specific national legislation information and the implementation of eInvoicing in a particular Member State. They are regularly updated to ensure access to the most current and accurate information. The next update is scheduled for mid-June 2024.
What are the benefits of standardisation?
The advantages of standardisation are plentiful. There is a wide range, including reducing costs, facilitating intra-community trade and enhancing the competitiveness of European enterprises. Moreover, eInvoicing standardisation leads to regulatory burden reduction by automating processes and reducing data entry errors. To explore these benefits further, you can visit the dedicated pages on the DIGITAL eInvoicing website, which cover the benefits of electronic invoicing. In addition, it might be worth checking the Report on the 2014 eInvoicing Directive, published in February 2024, which shows that the majority of Member States believe that the objectives of the eInvoicing Directive 2014/55 could not be achieved by the Member States acting alone. More in particular, the Report on the Evolution of eInvoicing in the Digital Age, presents selected case studies demonstrating how eInvoicing data is utilised in innovative use cases such as fraud detection, environmental reporting, customs declarations, and more. Leveraging emerging technologies such as artificial intelligence, robotic process automation, blockchain, and big data, these innovative applications showcase new ways to harness eInvoice data for various purposes.
In what ways could stakeholders contribute to achieving eInvoicing standardisation and the EU eInvoicing strategy?
You can take action in multiple ways! First, one important aspect is to be aware of the eInvoicing Directive 2014/55 and the European standard for eInvoicing. Article 3 of the Directive required the establishment of a European standard on eInvoicing (EN). A key objective of the European standard is to make it possible for sellers to send invoices to many customers by using a single eInvoicing format. This standard is updated by the European Committee for Standardization (CEN), which ensures that it remains up to date with the evolving needs of the industry.
The type of action to assist in achieving standardisation largely depends on the type of stakeholder you are. For example, accounting software providers could consider supporting an eInvoicing module compatible with the European standard within their accounting systems. You can visit the dedicated page on the DIGITAL eInvoicing website to learn how to obtain a copy of the European eInvoicing standard. Ultimately, achieving standardisation is a collective effort which depends on sharing ‘best practices’ from Member States and various types of enterprises, including SMEs. If you would like to share your tips or ‘best practices’ on how to achieve standardisation most efficiently, please feel free to create a topic on the Collaboration Space!
Are you aware of the costs involved in implementing an eInvoicing solution, considering the importance of SMEs as a backbone?
The European Commission is aware that the costs of implementing an eInvoicing solution can be significant, particularly for SMEs. The European Commission has the intention of doing everything possible to address this. In fact, the Report on Technical Challenges and Barriers to eInvoicing in the EU, published in February 2024, presents an understanding of the technical challenges and non-technical barriers to eInvoicing adoption. The report found that for some enterprises, particularly SMEs, this initial investment may be a barrier to adopting eInvoicing. At the same time, adopting eInvoicing lowers companies’ operational costs and automates internal processes, which allows SMEs to recoup the initial investment. In addition, the European Commission is continuously taking actions considering stakeholders’ needs, such as addressing eInvoicing fragmentation based on national implementations and fostering mass adoption, which makes eInvoicing more affordable.
How were the eInvoicing statistics in Eurostat gathered?
The Eurostat eInvoicing statistics, which are about the percentage of EU enterprises sending or receiving eInvoices, were gathered through the ICT survey. The data is based on a survey question dedicated to eInvoicing from a representative sample of enterprises with 10 or more employees in each Member State. The details on Eurostat’s methodology, with regards to their ICT statistics, can be found here.
Source ec.europa.eu
See also
- Webinar European Commission – Impact of the EU eInvoicing Directive and the future of electronic invoicing – Slide deck
- E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
