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e-Invoicing in the European Union
All European Union member countries must transpose their legislative frameworks to Directive 2014/55 /EU and subsequent rulings on e-invoicing in order to harmonize the procedures for issuance and control of this type of document within the EU. The common legal framework for member states highlights the need to guarantee the origin and authenticity of electronic invoicing.
The deadline for contracting authorities and entities to comply with Directive 2014/55/EU and to receive and process electronic invoices according to the EN is 18 April 2019.
This deadline can be extended for sub-central contracting authorities and entities until 18 April 2020.
Administrative transactions requiredFor digitally signed invoices, it is necessary to have an e-certificate issued by a European CA.
e-SignatureThe European directive specifically cites signature as one of the mechanisms that may be used to ensure integrity and authenticity of origin. In some countries such as Spain it is widely used, while in others such as France it is increasingly being encouraged, although its use is not compulsory.
The European Committee for Standardization (CEN) was asked to develop this e-Invoicing standard and to carry out the corresponding tests. The two approved syntaxes are:
- UN/CEFACT Cross Industry Invoice XML message as specified in XML Schemas 16B (SCRDM — CII).
- UBL invoice and credit note messages as defined in ISO/IEC 19845:2015.