- Implements EU Directive 2014/55/EU, mandating structured electronic invoicing in public procurement.
- Defines electronic invoices as structured, machine-processable documents compliant with EU standards.
- Applies to contracting entities and business operators with turnover over €10,000, with exemptions for security-sensitive cases.
- Public procurement units must receive and process electronic invoices; both contracting entities and traders can demand and receive them.
- Staged implementation from 2019 to 2020 for different government bodies and contracting entities.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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