2007/717/EC: Commission Decision of 31 October 2007 setting up an Expert Group on electronic invoicing (e-Invoicing)
Date: 2007-10-31
Institutions: European Commission
Subjects: consultancy, electronic document, invoicing, self-employed person

L 289/38

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Official Journal of the European Union

7.11.2007

COMMISSION DECISION

of 31 October 2007

setting up an Expert Group on electronic invoicing (e-Invoicing)

(2007/717/EC)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Payments Area (SEPA) with integrated payment
structures and payment products.

infra-

Having regard to the Treaty
Community,

establishing the European

Whereas:

(1)

(2)

(3)

(4)

(5)

Article 3 of the Treaty assigned the Community the task
of ensuring the creation of an internal market charac-
terised by the abolition, between Member States, of
to the free movement of goods, persons,
obstacles
services and capital.

Article 232 of Council Directive 2006/112/EC of 28
November 2006 on the common system of value
added tax (1) allows the issue of electronic invoices
instead of paper invoices.

The revised Lisbon Strategy for Growth and Jobs (2)
provides an all encompassing economic reform agenda.
Its micro economic pillar focuses on creating a business-
the devel-
friendly environment. Within this
opment
(e-
interoperable
Invoicing) solutions is a vital component.

electronic

invoicing

target,

of

the

and

European

the European
In its communication to the Council,
Parliament,
Social
Economic
Committee and the Committee of the Regions ‘i2010
— A European Information Society for growth and
employment’ (3) of 1 June 2005,
the Commission
launched the
i2010 initiative as a framework for
addressing the main challenges and developments in
the information society and media sector up to 2010.
It promotes an open and competitive digital economy
and emphasises information and communication tech-
nologies (ICT as a driver of inclusion and quality of life).

the decision
The European Payments Council
the European
making
banking
has
payments,
committed itself to establishing by 2010 a Single Euro

and coordination body of
industry

relation

(EPC),

to

in

(1) OJ L 347, 11.12.2006, p. 1. Directive as amended by Directive

2006/138/EC (OJ L 384, 29.12.2006, p. 92).

(2) COM(2005) 24.
(3) COM(2005) 229 final.

(6)

(7)

(8)

e-Invoicing links the internal processes of enterprises to
the payment systems. Therefore, SEPA and a successful
European e-Invoicing initiative would complement each
other. These two initiatives together are expected to
deliver huge benefits to enterprises and financial service
providers through improved efficiency and automation of
supply chains.

In order to enhance the use of the digital environment
and to reap the full benefits of e-Invoicing in the
Community, the current practices should be simplified
and the transition to new business models facilitated by
a more integrated and uniform framework. This would
specially serve the interests of European small and
medium-sized enterprises (SMEs).

In December 2006, a group of stakeholders formed an
industry Task Force on e-Invoicing, which was chaired by
the services of the Commission, and included enterprises,
representatives of banks and other service providers, as
the
well as standardisation organisations. The aim of
Task Force was to pave the way for future work on a
Framework. The Task Force
European e-Invoicing
formulated
governance
for
proposals
structure and designed a roadmap for an e-Invoicing
programme. The Task Force delivered its final report in
June 2007.

potential

a

(9)

Given the positive experience with the Task Force, and in
order to address longer-term issues, an Expert Group on
e-Invoicing should be established.

(10)

Its tasks should be to identify business requirements (4)
and responsibilities for the execution of specific work, as
well as to steer the creation — by the end of 2009 — of
a European e-Invoicing Framework to establish a
common conceptual structure to support the provision
of e-Invoicing services in an open and interoperable
manner across Europe.

(4) e-Invoicing business requirements represent the characteristics that e-
Invoice services should match in order to satisfy the stakeholders'
business needs and goals, enabling the processes of
the entire
financial and supply chains. They are expressed in terms of high
level process flows, e-invoice information and standard message
structure.

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Official Journal of the European Union

L 289/39

(11)

(12)

(13)

The Expert Group should be composed of persons
having direct and relevant expertise in respect of activities
relating to e-Invoicing, including key stakeholders from
the public sector, big and small enterprises as well as
and
services providers,
consumers representatives. In addition, provision should
be made for the participation of observers. Any report or
outcome of the Expert Group should be the work of the
Group's members and should not be understood as
reflecting the views of the Commission.

standardisation organisations

(a)

identifying shortcomings in the regulatory framework for e-
Invoicing at Community and Member State level, which
prevent
full
potential;

the Community

exploiting its

economy

(b) identifying

e-Invoicing

an
business
European e-Invoicing Framework and ensure their validation
by key stakeholders (3);

requirements

for

Rules on disclosure of information by members of the
Expert Group should be provided for, without prejudice
to the rules on security annexed to the Commission's
rules of procedure by Decision 2001/844/EC, ECSC,
Euratom (1).

(c)

linkage between the

identifying relevant e-Invoicing data elements, especially for
the
the
least,
procurement and the payments process,
issues related to
valueadded tax, authentication and integrity, archiving and
storage demands, as well as the need to ensure the vali-
dation of those elements by key stakeholders;

invoice

and,

at

Personal data relating to members of the Expert Group
should be processed in accordance with Regulation
(EC) No 45/2001 of the European Parliament and the
Council of 18 December 2000 on the protection of
individuals with regard to the processing of personal
data by the Community institutions and bodies on the
free movement of such data (2).

(d) proposing responsibilities to be assigned to standardisation
bodies and a time schedule for the development of common
standard(s) based on the business and data requirements of
stakeholders to support a European e-Invoicing Framework;

(14)

It is appropriate to fix a period for the application of this
Decision. The Commission will in due time consider the
advisability of an extension,

HAS DECIDED AS FOLLOWS:

Article 1

The Expert Group on e-Invoicing
The Expert Group on e-Invoicing, hereinafter ‘the Group’, is set
up. This Decision shall take effect on the date of its adoption.

Article 2

Tasks

The Group shall generally assist the Commission in the
1.
development and monitoring of progress towards an agreed
strategy for the creation of a European e-Invoicing Framework.

The Group's tasks shall be completed by 31 December

2.
2009.

3.

The Group shall fulfil the following particular tasks:

(e) proposing
European
common
requirements
supporting the provision of e-Invoicing services
open and interoperable manner across Europe.

Framework. The
the European e-Invoicing
a
is
e-Invoicing
establish
to
business
including
conceptual
solutions
and propose
in an

Framework
structure,

and standard(s),

In carrying out its task, the Group shall take account of
in particular concerning
in the domain

4.
already existing work and solutions,
business requirements and technical standards,
of e-Invoicing in the public and private sector.

5. Where appropriate and necessary, the Group can identify
responsibilities for the execution of specific work to subgroups
or external bodies and organisations competent in the domain
of e-Invoicing.

6.
The Group shall establish and communicate to the
Commission a mid-term report summarising progress on the
tasks and any recommendations as an input to reflection and
discussion between the Commission and Member States and
stakeholders,
in particular industry associations. This report
shall be made available to the public.

The Group shall establish and communicate to the
7.
the European e-
report describing
Commission a
Invoicing Framework. This report shall be made available to
the public.

final

(1) OJ L 317, 3.12.2001, p. 1. Decision as amended by Decision

2006/548/EC, Euratom (OJ L 215, 5.8.2006, p. 38).

(2) OJ L 8, 12.1.2001, p. 1.

(3) Notably public sector, enterprises and ICT and financial service

providers.

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Article 3

Consultation

(d) members must be proficient in English at a level which
allows them to contribute to discussions and preparation
of reports.

The Commission may consult the Group on any matter

1.
relating to e-Invoicing.

The Chairperson of

2.
the
Commission that it is desirable to consult the Group on a
specific question.

the Group may

advise

Article 4

Membership — Appointment

1.

The Group shall be composed of up to 30 members.

Applications received from interested parties should be ac-
companied by material demonstrating that
the proposed
member meets the above conditions.

5. When appointing the members,
take into account the following criteria:

the Commission shall

(a)

the required legal, commercial and technical expertise in
respect of
the matters covered by the mandate for the
Group;

2.
The members shall be appointed by the Commission from
specialists with competence in the area of e-Invoicing on the
basis of applications from industry associations, public sector
bodies and individuals representing the interests of all or part of
public sector, enterprises and ICT, consumers, financial service
providers and standardisation organisations in the field of e-
Invoicing.

(b) the expertise covering all relevant

functions within the

supply and demand side of e-Invoicing.

In addition, the Commission shall aim at ensuring a broad
geographical representation and a balanced gender composition
on the basis of applications received.

Applicants deemed suitable for membership but not appointed
may be placed on a reserve list, which the Commission may use
for the appointment of replacements.

6.
The members shall inform the Commission in good time
of any conflict of interests which might undermine their objec-
tivity.

The members shall be appointed as representatives of

3.
public authority and civil society.

The Commission shall assess applications against

4.
following criteria:

the

(a) members must represent the key stakeholders (e.g. service
providers,
solution providers, public sector, enterprises,
including small and medium-sized enterprises (SMEs), as
well as consumers), and standardisation organisations;

(b) members must have recent practical or operational expertise
or experience with legal, administrative, tax-related, standar-
disation, commercial and/or
technical challenges of e-
Invoicing on a cross-border basis. In particular, members
shall have relevant direct experience in business projects
or matters which equip them with commercial or
technical
to the
insights needed to develop solutions
issues as set out in this Decision;

(c) members must be in a position to contribute to defining or
shaping the views of their administration, parent organ-
industry association or industry, or other stake-
isation,
holder group in respect of
the matters covered by the
mandate;

The names of members

7.
appointed individually are
published on the Internet site of the DG or in the Official
Journal of the European Union, Series C, or both. The names of
members are collected, processed and published in accordance
with the provisions of Regulation (EC) No 45/2001.

8. Members shall be appointed for a twelve-month renewable
term and shall remain in office until such time as they are
replaced or their term of office ends.

9. Members may be replaced for the remainder of their term
of office in any of the following cases:

(a) where the member resigns;

(b) where the member is no longer capable of contributing

effectively to the Group’s deliberations;

(c) where the member does not comply with Article 287 of the

Treaty;

(d) where, contrary to paragraph 6, the member has failed to
inform the Commission in good time of a conflict of
interests.

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Article 5

Chairperson — Appointment

The Commission shall appoint

1.
the Chairperson of the
Expert Group, taking into account the extent to which the
selected person represents
interests,
contributes to shaping the views of industry in respect of the
matters covered by the mandate and possesses the required
legal, commercial and technical expertise.

the key stakeholders'

Commission officials with an interest in the proceedings may
attend the meetings of the Group or the subgroups.

6.
The Group shall adopt its rules of procedure on the basis
of the standard rules of procedure adopted by the Commission.

The Commission may publish, or place on the Internet, in
any

7.
the original
summary, conclusion or working document of the Group.

the document

language of

concerned,

The Commission shall appoint

2.
renewable term of twelve months.

the Chairperson for a

Article 6

Operation

The Commission shall organise the meetings of

1.
Group, which will be chaired by the Chairperson.

the

2.
In agreement with the Commission, subgroups may be set
up to examine specific questions under terms of reference estab-
lished by the Group; such subgroups shall be dissolved as soon
as their tasks have been fulfilled.

3.
The Commission's representative may invite experts or
observers with specific competence on a subject on the
agenda to participate in the deliberations of the Group or its
subgroups.

4.
Information obtained by participating in the deliberations
or work of the Group, or of a subgroup, may not be divulged if,
in the opinion of the Commission, that information relates to
confidential matters.

5.
The Group and its subgroups shall normally meet on
Commission premises in accordance with the procedures and
schedule established by it. The Commission shall provide sec-
retarial services.

Article 7

Reimbursement of expenses

1.
The Commission shall reimburse travel expenses and,
where appropriate, subsistence expenses for the Chairperson,
members,
in connection with the
Group’s activities in accordance with the Commission’s rules
on the compensation of external experts.

experts and observers

The Chairperson, members, experts and observers shall

2.
not be remunerated for the services they render.

3. Meeting expenses shall be reimbursed within the limits of
the annual budget allocated to the Group by the competent
Commission department.

Article 8

Expiry

This Decision shall expire on 31 December 2009.

Done at Brussels, 31 October 2007.

For the Commission

Günter VERHEUGEN
Vice-President

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ANNEX

TERMS OF REFERENCE

EXPERT GROUP ON ELECTRONIC INVOICING

1. BACKGROUND

The European Commission (EC) has responded to the challenges of economic globalisation. In its broad-based innovation
strategy, launched in September 2006, the EC observed, ‘In this new economic order, Europe cannot compete unless it
becomes more inventive, reacts better to consumer needs and preferences and innovates more.’

Two aspects, efficiency and certainty, emerge as the basis for improving European competitiveness in a global economy.
Making value chains more efficient reduces cost; improving the certainty of the environment in which they operate makes
them more competitive. Therefore, achieving value chain efficiency and certainty is a foundation for innovation.

Streamlining the flow of information in any value chain will reduce inefficiencies, improve certainty and reduce cost. As
Europe moves to adopt the Single Euro Payments Area (SEPA), the business processes necessitating a vast majority of
Business-to-Business and Business-to-Government payments should also be addressed. SEPA is expected to contribute
significantly to the Lisbon Agenda.

The scope and objective of a European Electronic Invoicing (EEI) Framework is to provide the basis to achieve inter-
operability of e-Invoicing solutions in the public and private sector. It will derive a basis for interoperability through
common business rules and technical standards. Assisting in strengthening the positive commercial
incentives for
electronic trade as a replacement to manual paper-based processes, the Framework will contribute to the removal of
current barriers to the take-up and establishment of intra-community (cross-border) e-Invoicing solutions.

2. MANDATE OF THE EXPERT GROUP ON E-INVOICING

The Expert Group (the Group) will assist the Commission in the development and monitoring progress towards an agreed
strategy for the creation of a European e-Invoicing Framework.

The Group's tasks shall be completed by 31 December 2009.

The Group shall fulfil the following particular tasks:

(a)

identifying shortcomings in the regulatory framework for e-Invoicing at Community and Member State level, which
prevent the Community economy exploiting its full potential;

(b) identifying e-Invoicing business requirements for an European e-Invoicing Framework and ensure their validation by

key stakeholders;

(c)

identifying relevant e-Invoicing data elements, especially for the linkage between the invoice and, at least, the
procurement and the payments process,
issues related to value added tax, authentication and integrity, archiving
and storage demands, as well as the need to ensure the validation of those elements by key stakeholders;

(d) proposing responsibilities to be assigned to standardisation bodies and a time schedule for the development of
common standard(s) based on the business and data requirements of stakeholders to support a European e-
Invoicing Framework;

(e) proposing the European e-Invoicing Framework. The European e-Invoicing Framework is to establish a common
conceptual structure, including business requirements and standard(s), and propose solutions supporting the provision
of e-Invoicing services in an open and interoperable manner across Europe.

In carrying out its task, the Group shall take account of already existing work and solutions, in particular concerning
business requirements and technical standards, in the domain of e-Invoicing in the public and private sector.

Where appropriate and necessary, the Group can identify responsibilities for the execution of specific work to subgroups
or external bodies and organisations competent in the domain of e-Invoicing.

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The Group shall establish and communicate to the Commission a mid-term report summarising progress on the tasks and
any recommendations as an input to reflection and discussion between the Commission and Member States and
stakeholders, in particular industry associations. This report shall be made available to the public.

The Group shall establish and communicate to the Commission a final report describing the European e-Invoicing
Framework. This report shall be made available to the public. The reports will not be considered as reflecting the
views of the Commission services.

3. COMPOSITION AND OPERATION

3.1. Composition

The Group shall be composed of up to 30 members.

The members shall be appointed by the Commission from specialists with competence in the area of e-Invoicing on the
basis of applications from industry associations, public sector bodies and individuals representing the interests of all or
part of public sector, enterprises and ICT, consumers, financial service providers and standardisation organisations in the
field of e-Invoicing.

Upon the adoption of the Decision establishing the Group, the Commission will publish a call for applications from
industry associations, public sector bodies and individuals representing the interests of all or part of public sector,
enterprises and IT, consumers, financial service providers and standardisation organizations in the field of e-Invoicing.

3.2. Call for applications

Industry associations, public sector bodies and individuals wishing to participate in the Group are asked to apply in the
form of a written correspondence, to be forwarded to the Commission not later than 30 November 2007.

Applications shall provide a duly motivated submission, stating reasons for the desired participation in the Group.

The Commission shall assess applications against the following criteria:

(a) members must represent the key stakeholders (e.g. service providers, solution providers, public sector, enterprises,
including small and medium-sized enterprises (SMEs), as well as consumers), and standardisation organisations;

(b) members must have recent practical or operational expertise or experience with legal, administrative, tax-related,
standardisation, commercial and/or technical challenges of e-Invoicing on a cross-border basis. In particular, members
shall have relevant direct experience in business projects or matters which equip them with commercial or technical
insights needed to develop solutions to the issues as set out in this Decision;

(c) members must be in a position to contribute to defining or shaping the views of their administration, parent
organisation, industry association or industry, or other stakeholder group in respect of the matters covered by the
mandate;

(d) members must be proficient in English at a level which allows them to contribute to discussions and preparation of

reports.

Applications received from interested parties should be accompanied by material demonstrating that the proposed
member meets the above conditions.

3.3. Final determination of Group composition

The Commission shall decide upon the composition of the Group on the basis of proposals submitted in response to the
call for applications.

When appointing the members, the Commission shall take into account the following criteria:

(a)

the required legal, commercial and technical expertise in respect of the matters covered by the mandate for the Group;

(b) the expertise covering all relevant functions within the supply and demand side of e-Invoicing;

In addition, the Commission shall aim at ensuring a broad geographical representation and a balanced gender compo-
sition on the basis of applications received.

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inform the Commission in good time of any conflict of interests which might undermine their

The members shall
objectivity.
The names of members appointed individually are published on the internet site of the DG or in the Official Journal of the
European Union, Series C, or both. The names of members are collected, processed and published in accordance with the
provisions of Regulation (EC) No 45/2001.

Members shall be appointed for a twelve-month renewable term and shall remain in office until such time as they are
replaced or their term of office ends.

Members may be replaced for the remainder of their term of office in any of the following cases:

(a) where the member resigns;
(b) where the member is no longer capable of contributing effectively to the Group’s deliberations;

(c) where the member does not comply with Article 287 of the Treaty;

(d) where the member has failed to inform the Commission in good time of a conflict of interests.

3.4. Chairperson

The Commission shall appoint the Chairperson of the Expert Group, taking into account the extent to which the selected
person represents the key stakeholder's interests, contributes to shaping the views of industry in respect of the matters
covered by the mandate and possesses the required legal, commercial and technical expertise.

The Commission shall appoint the Chairperson for a renewable mandate of twelve months.

3.5. Operation

The Commission shall organise the meetings of the Group, which will be chaired by the Chairperson.

In agreement with the Commission, subgroups may be set up to examine specific questions under terms of reference
established by the Group; they shall be dissolved as soon as these tasks have been fulfilled.
The Commission’s representative may invite experts or observers with specific competence on a subject on the agenda to
participate in the Group’s or its subgroups’ deliberations.
Information obtained by participating in the Group’s or subgroup’s deliberations may not be divulged if,
Commission’s opinion, this information relates to confidential matters.

in the

The Group and its subgroups shall normally meet on Commission premises in accordance with the procedures and
schedule established by it. The Commission shall provide secretarial services. Commission officials with an interest in the
proceedings may attend the meetings of the Group or the subgroups.

The Group shall adopt its rules of procedure on the basis of the standard rules of procedure adopted by the Commission.
The Commission may publish, or place on the Commission’s Internet,
concerned, any summary, conclusion or working document of the Group.

language of the document

in the original

3.6. Reimbursement of expenses

The Commission shall reimburse travel and, where appropriate, subsistence expenses for the Chairperson, members,
experts and observers in connection with the Group’s activities in accordance with the Commission’s rules on the
compensation of external experts.

The Chairperson, members, experts and observers shall not be remunerated for the services they render.

Meeting expenses shall be reimbursed within the limits of the annual budget allocated to the Group by the competent
Commission department.