Council of the European Union and European Parliament 16 April 2014, Directive 2014/55/EU of the European Parliament and of the Council of 16 April 2014 on electronic invoicing in public procurement Text with EEA relevance

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European Union · · · Cited by 35 · 16-04-2014

Article 1. Scope
Article 2. Definitions
Article 3. Establishment of a European standard
Article 4. Formal objections to the European standard
Article 5. Maintenance and further development of the European standard and the list of syntaxes
Article 6. Core elements of an electronic invoice
Article 7. Receipt and processing of electronic invoices
Article 8. Data protection
Article 9. Use of electronic invoices for VAT purposes
Article 10. Committee procedure
Article 11. Transposition
Article 12. Review
Article 13. Entry into force
Article 14. Addressees

6.5.2014

Official Journal of the European Union

L 133/1

DIRECTIVE 2014/55/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

of 16 April 2014

on electronic invoicing in public procurement

(Text with EEA relevance)

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 114

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