European Union (Electronic Invoicing In Public Procurement) Regulations 2019.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: These Regulations may be cited as the European Union (Electronic Invoicing in Public Procurement) Regulations 2019.
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paragraphs: In these Regulations -
(a) Regulation 3 of the European Union (Award of Contracts relating to Defence and Security) Regulations 2012 ( S.I. No. 62 of 2012 ),
(b) Regulation 2 of the European Union (Award of Public Authority Contracts) Regulations 2016 ( S.I. No. 284 of 2016 ),
(c) Regulation 5 of the European Union (Award of Contracts by Utility Undertakings) Regulations 2016 ( S.I. No. 286 of 2016 ), and
(d) Regulation 5 of the European Union (Award of Concession Contracts) Regulations 2017 ( S.I. No. 203 of 2017 ).
(a) Regulation 3 of the European Union (Award of Contracts relating to Defence and Security) Regulations 2012,
(b) Regulation 2 of the European Union (Award of Public Authority Contracts) Regulations 2016,
(c) Regulation 5 of the European Union (Award of Contracts by Utility Undertakings) Regulations 2016, and
(d) Regulation 5 of the European Union (Award of Concession Contracts) Regulations 2017.
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paragraphs: (1) Subject to this Regulation, these Regulations apply to an electronic invoice issued as a result of the performance of a public contract to which any of the following Regulations apply:
(a) European Union (Award of Contracts relating to Defence and Security) Regulations 2012,
(b) European Union (Award of Concession Contracts) Regulations 2017,
(c) European Union (Award of Public Authority Contracts) Regulations 2016,
(d) European Union (Award of Contracts by Utility Undertakings) Regulations 2016.
(2) These Regulations do not apply to electronic invoices issued as a result of the performance of a public contract to which the European Union (Award of Contracts relating to Defence and Security) Regulations 2012 do not, as a result of the application of Regulations 5, 6, 8 or 9 of those Regulations, apply.
(3) These Regulations do not apply to electronic invoices issued as a result of the performance of a public contract to which the European Union (Award of Concession Contracts) Regulations 2017 do not, as a result of the application of Regulations 9-13 inclusive, 15-16 inclusive, and 20 or 22 of those Regulations, apply.
(4) These Regulations do not apply to electronic invoices issued as a result of the performance of a public contract to which the European Union (Award of Public Authority Contracts) Regulations 2016 do not, as a result of the application of Regulations 7 – 12 inclusive and 15 - 17 inclusive of those Regulations, apply.
(5) These Regulations do not apply to electronic invoices issued as a result of the performance of a public contract to which the European Union (Award of Contracts by Utility Undertakings) Regulations 2016 do not, as a result of the application of regulations 19 - 31 inclusive of those regulations, apply.
(6) These Regulations shall not apply to sub-central contracting authorities or contracting entities until 18 April, 2020.
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paragraphs: A contracting authority or a contracting entity shall, where an electronic invoice complies with the European standard on electronic invoicing established under the Directive, receive and process the electronic invoice.
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paragraphs: The core elements of an electronic invoice are, inter alia, the following:
(a) process and invoice identifiers;
(b) the invoice period;
(c) seller information;
(d) buyer information;
(e) payee information;
(f) seller’s tax representative information;
(g) contract reference;
(h) delivery details;
(i) payment instructions;
(j) allowance or charge information;
(k) invoice line item information;
(l) invoice totals;
(m) VAT breakdown.