B2G e-Invoicing in Europe: Directive 2014/55/EU
Following Directive 2014/55/EU, all European government agencies must be able to receive electronic invoices from 18 April 2019.
B2G e-Invoicing status in different European countries
FatturaPA in Italy
- Mandatory since 2014.
- The e-Invoice format is an XML called FatturaPA.
- Connectivity is through the Sistema di Interscambio (SdI) national online hub via web services.
- e-Invoicing issuers and recipients must safeguard e-documents for at least 5 years.
- Emilia-Romagna was the first region of Italy to adopt PEPPOL in public procurement. The regional authorities have been sending and receiving e-invoices since January 2016.
- The health sector has earmarked 2019 as the year to implement the electronic purchase order that will make it mandatory for providers to use the PEPPOL network via the NSO (Nodo Smistamento Ordini) national platform.
Chorus Pro in France
- Mandatory use of e-Invoicing with the French public administration has been extended in phases from 2017 to 2020 according to the size of the company.
- Two types of XML file are permitted: INVOICE UBL V2 and UN/CEFACT CII (CCTS/NDR v3.0).
- Electronic invoices must be sent to public bodies through Chorus Pro, the portal developed by AIFE which centralises the reception and processing of all e-invoices addressed to the French public sector.
- Although the legal obligation stipulates preserving invoices for six years, it is common practice for issuer and recipient to keep original documents for at least a decade.
Facturae in Spain
- Using e-invoices with the public administration has been required since 15 January 2015.
- The mandatory file format is an XML called Facturae.
- Public sector suppliers must send e-invoices to the PGEFe (General Entry Point for Electronic Invoices).
- A digital signature is mandatory for invoices addressed to the public administration.
- Original e-documents must be preserved by the recipient for at least five years.
B2G e-Invoicing in Portugal
- e-Invoicing with the public administration will be required as of April 2020.
- The format will be UBL 2.1, approved European standard.
- Connection will be made through the AS2 protocol or via Web Services.
- Mandatory documents: Invoice, credit note and debit note.
- Archiving: Invoices must be kept for 10 years by both issuer and recipient.
NHS e-Procurement Strategy in the UK
- The UK has started its electronic public procurement project regulating electronic processes with the health sector.
- The NHS establishes two requirements: use of the PEPPOL network and a GDSN e-catalogue to synchronise product data.
- The project entails the automated interchange of invoices, purchase orders and despatch advice messages.
X-Rechnung in Germany
- Germany is set to adopt the PEPPOL network for its public procurement processes.
- The country has its own format called X-Rechnung, compatible with European standards. The PEPPOL format may also be used.
- Archiving is mandatory for 10 years, starting at the end of the year when the invoice is issued.
Mercurius platform in Belgium
- e-Invoicing has been mandatory for new contracts with Flemish public sector suppliers since 1 January 2017. It became compulsory for businesses engaging in a tender above €135,000 on 1 January 2018 and the federal government will accept e-invoices only as of 2020.
- The format used is PEPPOL.
- Invoices are received over the Mercurius platform which provides access to all governments.
- Invoices must be kept for seven years.
Digipoort in Netherlands
- e-Invoicing has been required for suppliers with signed contracts since 1 January 2017.
- The Netherlands has a proprietary format called Digipoort OHNL 2.0 but PEPPOL can also be used.
- Invoices are issued over the Digipoort platform.
- They must be kept for seven years.