Preparatory study on the effects of the Directive 2014/55/EU on electronic invoicing in public procurement

The Directive on eInvoicing in public procurement was published in April 2014 with the main objectives of improving the functioning of the internal market; providing legal clarity and reducing technical complexity; and creating the conditions for the emergence of technical solutions that would ensure cross-border interoperability. Article 12 of the Directive requires the European Commission to review its effect on the internal market and the uptake of eInvoicing within three years of the time limit for the maximum postponement set for the transposition for sub-central authorities (April 2020). This study intends to inform the European Commission on the implementation of the Directive and the extent to which its objectives have been achieved, covering the period between 2014 and 2022.