The European Commission has published yesterday [30 November 2009] the report of the Expert Group on e-Invoicing. The group had been mandated to design a European e-Invoicing framework, contributing to the uptake of open and interoperable electronic invoicing solutions within the European Union (EU). Particular emphasis is put on the needs of SMEs. The report, which does not necessarily represent the views of the Commission, will be open for consultation until 26 February 2010.

The report together with information on the consultation is available at: http://ec.europa.eu/internal_market/consultations/2009/e-invoicing_en.htm

The report and its recommendations

The Expert Group has defined its proposed framework as a set of recommendations promoting e-invoicing within the EU. The report calls for action in a number of areas in order to accelerate the uptake of e-Invoicing, especially among SMEs:

• The group sets out a vision for the future European e-Invoicing environment in which it expects e-Invoicing to become the predominant invoicing method throughout Europe within a period of five to eight years.
• To ensure widespread adoption of e-Invoicing, the report recommends meeting the needs of SMEs as a priority focus by concentrating on a list of specific business requirements.
• The report calls for more harmonisation of the legal and VAT framework across the EU on the basis of equal treatment between paper and e-Invoices and supported by a Code of Practice developed by the Expert Group.
• The group recommends the creation of an e-Invoicing environment in which it is easy for invoice senders and receivers to reach each other, while using common invoice content standards.
• The report gives guidance for the implementation of the recommendations at Member State and EU level.

Next steps

The report is open for consultation until 26 February 2010.

 

Further information: 

• Report of the Expert Group on e-Invoicing and information on the consultation
• EU Single Market thematic website on Europa - E-Invoicing page
• European Commission Directorate-General for Entreprise and Industry - E-Invoicing page