European Commission 26 June 2013, COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT Accompanying the document Proposal for a Directive of the European Parliament and of the Council on electronic invoicing in public procurement

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This Commission Staff Working Document constitutes an impact assessment accompanying a proposed Directive on electronic invoicing (e-invoicing) in public procurement, grounded in Article 114 TFEU as the legal basis for harmonising Internal Market conditions. The document identifies the proliferation of non-interoperable national and proprietary e-invoicing standards as the principal problem driver generating market access barriers, excessive complexity, legal uncertainty, and higher operating costs for firms engaged in cross-border public procurement covered by Directives 2004/17/EC, 2004/18/EC, and 2009/81/EC. Among five policy options analysed, Option 4—obligatory acceptance by all contracting authorities of e-invoices compliant with a new European standard developed through CEN, while permitting continued use of existing standards by mutual agreement—is identified as the preferred option on grounds of effectiveness, efficiency, proportionality, and coherence with broader EU e-procurement and digital agenda objectives.AI