EU: Final report of the Expert Group on e-Invoicing

Published on: 01/11/2009
Last update: 18/06/2010
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Description (short summary):
This report of the European Commission Expert Group on e-Invoicing proposes the European Electronic Invoicing Framework (EEIF) as called for in the Terms of Reference created by the European Commission when the Group was established in late 2007.The EEIF is expected to establish a common conceptual structure, including business requirements and standard(s), and propose solutions supporting the provision of e-Invoicing services in an open and interoperable manner across Europe.

The Expert Group has concluded that it makes sense to define the EEIF as this Final Report containing as it does a set of actionable recommendations and proposals, for which the support of all interested parties should be sought. It is organised as a series of layers, which all interrelate on a coherent basis. It is not itself a formal scheme or contractual framework to which entities or persons are expected to formally adhere. The EEIF however, is a set of coherent recommendations designed to promote the uptake of e-invoicing and which requires a response by identified stakeholders.

The EEIF contains the elements identified in the headings below:

  • An introduction and vision;
  • An overall conceptual structure for the EEIF;
  • Business requirements for all segments;
  • Legal and regulatory proposals;
  • Guidance recommendations for interoperability;
  • Content standards recommendations;
  • Organisational proposals for implementation;
  • A number of annexes including: a Code of Practice recommended by the Expert Group; Guidelines for small and medium-sized enterprises (SMEs); a draft Communications Plan; note on the Single Euro Payments Area (SEPA); Minimum Core Data Set for an invoice; Terms of Reference for the Expert Group; a summary of a dissenting expert opinion, and; a Glossary.

This report is addressed to the European Commission, the Member States, including their tax authorities, and a wide range of other stakeholders, including trading parties, their service and solution providers, professional advisers and standardisation organisations. The report has a focus on the needs of SMEs and all those who support, advise and provide services to such enterprises. All are urged to take full account of the EEIF in order to promote mass adoption of e-invoicing.

Number of pages: 111

Related news article
EU: Expert Group proposes European Framework for e-Invoicing

Related publication:
EU: Public Consultation on the Final Report of the Expert Group on e-Invoicing - Summary of responses

ISBN Number: N/A

Nature of documentation: Official reports and studies

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