Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on electronic invoicing in public procurement
Date: 2013-06-26
Institutions: European Commission
Subjects: administrative formalities, electronic government, impact study, invoicing, public consultation, public contract

EUROPEAN 
COMMISSION 

Brussels, 26.6.2013  
COM(2013) 449 final 

2013/0213 (COD) 

Proposal for a 

DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

on electronic invoicing in public procurement 

(Text with EEA relevance) 

{SWD(2013) 222 final} 
{SWD(2013) 223 final} 
{SWD(2013) 225 final} 

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EXPLANATORY MEMORANDUM 

1. 

• 

CONTEXT OF THE PROPOSAL 

Policy context 

A shift towards paperless public administration, particularly in its cross-border dimension, is 
an  important  objective  for  the  European  Union  and  the  Member  States.  E-invoicing  is  a 
particularly promising area to help achieve this objective. 

The  widely-acknowledged  benefits  of  e-invoicing  have  led  several  EU  Member  States 
(Denmark,  Austria,  Sweden  and  Finland)  to  require  the  submission  of  e-invoices  in  public 
procurement  in  all  or part  of the public sector. However, these bottom-up initiatives are for 
the most part based on national standards, most of which are not interoperable. As such, they 
lead  to  an  increase  in  complexity  and  costs  for  firms  wishing  to  participate  in  cross-border 
procurement,  and  thereby  generate  market  access  barriers.  The  overall  result  is  that  the 
adoption of e-invoicing in Europe is still very limited, accounting for 4 to 15% of all invoices 
exchanged. An initiative in the area of e-invoicing in public procurement would prevent the 
further  fragmentation  of  the  internal  market  and  facilitate  the  uptake  of  e-invoicing. 
Considering  the  fact  that  public  procurement  covered  by  the  Public  Procurement  Directives 
represents roughly 3.7% of EU GDP, the implementation of an initiative aimed at eliminating 
market  access barriers in  e-invoicing  in  public procurement would make the public sector a 
'lead market' in this area and spearhead its wider use in the economy.  

Over  the  last  couple  of  years,  a  significant  number  of  actors  have  called  for  action  at  the 
European level to stimulate the e-invoicing market across the EU, especially with regards to 
the exchange of invoices by governments. In the Communication "Reaping the benefits of e-
invoicing for Europe", COM(2010) 712, the Commission has called for e-invoicing to become 
the  predominant  invoicing  mode  in  the  EU  by  2020.  In  a  resolution  in  April  2012,  the 
European  Parliament  called  for  making  e-invoicing  compulsory  in  public  procurement  by 
2016, while Member States have called for measures to promote e-invoicing at the Informal 
Competitiveness Council of February 2012 and in the European Council Conclusions of June 
2012. The occasion therefore seems ripe to undertake the proposed initiative on e-invoicing in 
public procurement and effectively remove the market access barriers caused by insufficient 
e-invoicing interoperability. 

A  proposal  in  this  area  would  also  complement  the  on-going  modernisation  of  EU  public 
procurement rules, a key action under the “Single Market Act I”, in particular with regard to 
the proposals on a full transition to e-procurement. Finally, action on promoting the uptake of 
e-invoicing in public procurement is seen by the Commission as a priority. This is reflected in 
the inclusion of an initiative on e-invoicing in public procurement in the “Single Market Act 
II” as one of its Key Actions. 

• 

Links with standardisation issues 

The proposal foresees that a new European e-invoicing standard will be drawn by the relevant 
European  standard-setting  body,  in  this  case  the  European  Committee  for  Standardisation 
(CEN). This will be done on the basis of a mandate by the European Commission which will 
be prepared at a later stage. The mandate will include a list of minimum requirements which 
the  standard  will  have  to  incorporate.  The  work  will  then  be  carried  out  in  line  with  the 
provisions of Regulation (EU) No 1025/2012.  

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2. 

• 

RESULTS OF CONSULTATIONS WITH THE INTERESTED PARTIES AND 
IMPACT ASSESSMENTS 

Consultations with the interested parties 

The  content  of  this  proposal  builds  on  extensive  consultations  with  stakeholders.  Two 
meetings  of  the  European  Multi  Stakeholder  Forum  (EMSF)  on  e-invoicing  were  held  in 
Brussels  (on  26  September  2012  and  7  March  2013)  and  provided  an  important  forum  for 
discussing  the  building  blocks  of  the  potential  EU  initiative  on  e-invoicing  in  public 
procurement. The discussion papers of four Activity Groups of the EMSF provided practical 
feedback from the representatives of national multi-stakeholder forums and practitioners, such 
as  service  providers  and  firms.  Additionally,  a  questionnaire  was  circulated  among  the 
members  of  the  EMSF which attempted to gather data on existing e-invoicing systems, and 
their effectiveness, costs and benefits. The 20 replies which were received (19 from national 
fora  and  one  from  a  standards-setting  body)  were  also  extensively  used  in  the  Impact 
Assessment. 

The  content  of  the  initiative  was  presented  and  discussed  with  the  Advisory  Committee  for 
Public Contracts (ACPC), comprising of Member State representatives, during a meeting on 
19 September 2012. More informal bilateral meetings also took place with representatives of 
various  industry  associations,  including  the  European  E-invoicing  Service  Providers 
Association  (EESPA),  Business  Europe  and  the  European  Association  of  Craft,  Small  and 
Medium-sized Enterprises (UEAPME). 

Finally,  an  on-line  consultation  via  the  Interactive  Policy  Making  tool  (IPM)  was  held 
between 22 October 2012 and 14 January 2013 to gather information on current usage of e-
invoicing and opinions concerning a potential EU initiative in this area. The public response 
to the consultation was very positive, with more than 700 replies submitted. 

The  various  consultations  with  stakeholders  provided  the  Commission  with  a  good  cross-
section of the views held by the different stakeholders. 

• 

Impact Assessment 

The  Impact  Assessment  was  submitted  to  the  Impact  Assessment  Board  (IAB)  in  February 
2013. During the meeting of 20 March 2013, the IAB raised a number of issues which in the 
board’s  opinion  would  need  to  be  addressed  further,  and  requested  a  resubmission  of  the 
Impact Assessment.  

The  revised  Impact  Assessment  was  resubmitted  to  the  IAB  on  19  April  2013.  The  main 
modifications  in  response  to  the  opinion  of  the  IAB  concerned  the  strengthening  of  the 
problem definition and the subsidiarity and proportionality analysis, the improvement of the 
impacts analysis and better presentation of stakeholder views. 
On the 8th of May 2013, the IAB issued a positive opinion.  

After having analysed five different options, the Impact Assessment concluded that the most 
appropriate  solution  is  to  impose  on  contracting  authorities  and  contracting  entities  an 
obligation  to  accept  the  reception  of  electronic  invoices  complying  with  a  new  common 
European  invoicing  standard  as  of  a  particular  date.  This  would  help  to  overcome  the 
fragmentation inherent in the current patchwork of national e-invoicing systems and guarantee 
the integrity of the internal market. The chosen approach would combine the strong stimulus 
of an obligation to ensure interoperability in e-invoicing in public procurement with a more 
flexible approach as to the most appropriate means of ensuring the use of e-invoicing as such. 

The  final  Impact  Assessment  report  and  its  executive  summary  are  published  with  this 
proposal. 

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3. 

• 

LEGAL ELEMENTS OF THE PROPOSAL 

Legal basis 

The proposal is based on Article 114 of the Treaty on the Functioning of the European Union 
(TFEU).  By  providing  for  the  establishment  of  a  common  European  standard  and  obliging 
Member States to ensure that contracting authorities and contracting entities do not refuse the 
reception  of  electronic  invoices  complying  with  such  European  standard,  this  proposal  will 
remove  market  access  barriers  in  cross-border  public  procurement  and  obstacles  to  trade.  It 
will therefore improve the conditions for the functioning of the internal market. 

• 

Subsidiarity principle 

According  to  the  principle  of  subsidiarity,  the  Union  can  act  only  if  and  in  so  far  as  the 
objectives of the proposed action cannot be sufficiently achieved by the Member States, but 
can  be  better  achieved  at  EU  level.  For  the  reasons  detailed  below,  EU  action  is  needed  to 
remove market barriers and obstacles to trade deriving from the existence of different national 
rules  and  standards  as  well  as  to  ensure  interoperability.  Hence,  the  proposal  complies  with 
the  subsidiarity  principle.  The  number  of  existing  standards,  requirements,  and  solutions 
remains very large and e-invoicing networks appear to be growing more, not less, entrenched 
along national boundaries. The bottom-up initiatives from Member States have aggravated the 
interoperability problem, as more e-invoicing standards have emerged on the market, further 
increasing  the  costs  and  complexity  of  ensuring  interoperability.  As  a  consequence,  actions 
undertaken  by  Members  States  are  not  sufficient  to  ensure  e-invoicing  interoperability  in 
cross-border procurement. 

The  rationale  for  an  EU  action  stems  from  the  transnational  nature  of  the  problem  of 
insufficient interoperability between national (and proprietary) e-invoicing systems. Given the 
cross-border  nature  of  public  procurement  transactions  covered  by  the  Public  Procurement 
Directives and the lack of meaningful results of some Member States’ efforts to resolve the 
interoperability  issues,  an  EU  action  on  e-invoicing  in  public  procurement  seems  to  be  the 
only solution available to co-ordinate their actions and to prevent further fragmentation of the 
internal market. Furthermore, only the EU can act as an unbiased arbiter in the discussion on 
interoperability and objectively recommend the best approach to eliminating market barriers. 

There is little indication that, without EU action, the current situation concerning e-invoicing 
in public procurement will change or improve in the foreseeable future. 

• 

Proportionality principle 

The proposal complies with the proportionality principle since it does not go beyond what is 
necessary in order to achieve the objective of ensuring the proper functioning of the internal 
market. 

Different  policy  options  have  been  assessed  in  the  Impact  Assessment,  leading  to  the 
conclusion  that  the  preferred  option  is  also  optimal  in  terms  of  proportionality  -  the  chosen 
approach would combine the strong stimulus of an obligation to ensure interoperability in e-
invoicing  in  public  procurement  with  a  more  flexible  approach  as  to  the  most  appropriate 
means of ensuring the use of e-invoicing as such.  

• 

Choice of instruments 

The choice of legal form for the Commission's legislative proposal is determined both by the 
chosen legal basis and by the content of the proposal. As mentioned previously, Article 114 
TFEU is the appropriate legal basis for this proposal. In principle, this article leaves open the 
choice of either a directive or a regulation as the legal form of a proposal. However, since the 
objective of the proposal can sufficiently be achieved by imposing on the Member States an 

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obligation  of  result  while  leaving  them  the  choice  of  form  and  methods,  the  choice  of  a 
directive is the most appropriate. 

• 

Transposition measures and explanatory documents 

National measures at different levels (legislative, regulatory, administrative and technical) are 
likely to be needed in order to transpose this Directive and to concretely enable contracting 
authorities  and  contracting  entities  to  apply  it.  Only  Member  States  can  explain  how  these 
different measures transpose the Directive and how they interact each with the others. Hence, 
the  notification  of  transposition  measures  needs  to  be  accompanied  by  such  explanatory 
documents. 

4. 

BUDGETARY IMPLICATION 

All  budgetary  implications  linked  to  the  development  of  a  European  standard  by  the 
appropriate  European  standardisation  organisation  are  already  covered  by  the  provisions  of 
Regulation  (EU)  No  1025/2012.  This  proposal  has  no  additional  financial  impact  over  and 
beyond  the  resources  already  allocated  to  the  standardisation  actions  in  the  current  and  the 
future Multiannual Financial Framework. 

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2013/0213 (COD) 

Proposal for a 

DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

on electronic invoicing in public procurement 

(Text with EEA relevance) 

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  on  the  Functioning  of  the  European  Union,  and  in  particular 
Article 114 thereof, 

Having regard to the proposal from the European Commission, 

After transmission of the draft legislative act to the national Parliaments, 
Having regard to the opinion of the European Economic and Social Committee1, 
Having regard to the opinion of the Committee of the Regions2, 

Acting in accordance with the ordinary legislative procedure, 

Whereas: 

(1) 

(2) 

(3) 

Several global, national, regional and proprietary standards on electronic invoices exist 
and are currently used in Member States. None of these standards prevails, and most 
of them are not interoperable. 

In the absence of a common standard, Member States decide, when promoting the use 
of electronic invoices in public procurement or making it mandatory, to develop their 
own  technical  solutions  based  on  separate  national  standards.  Hence,  the  number  of 
different  standards  coexisting  across  Member  States  is  increasing  and  is  likely  to 
continue increasing in the future. 

The multiplicity of non-interoperable standards results in excessive complexity, legal 
uncertainty  and  additional  operating  costs  for  economic  operators  using  electronic 
invoices across Member States. Economic operators wishing to carry out cross-border 
procurement  activities  are  often  required  to  comply  with  a  new  e-invoicing  standard 
each  time  they  access  a  new  market.  By  discouraging  economic  operators  from 
undertaking  cross-border  procurement  activities,  the  divergent  legal  and  technical 
requirements concerning electronic invoices constitute market access barriers in cross-
border  public  procurement  and  obstacles  to  trade.  They  obstruct  the  fundamental 
freedoms and thus have a direct effect on the functioning of the internal market. 

(4) 

Those obstacles to intra-Union trade are likely to increase in the future as more non-
interoperable  national  and  proprietary  standards  are  developed  and  as  the  use  of 
electronic  invoices  in  public  procurement  becomes  more  widespread  or  is  made 
mandatory in Member States. 

1 
2 

OJ C , , p. . 
OJ C , , p. . 

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(5) 

(6) 

(7) 

Obstacles  to  trade  deriving  from  the  co-existence  of  several  legal  requirements  and 
technical standards on electronic invoices and from the lack of interoperability should 
be  removed  or  reduced.  In  order  to  achieve  this  objective,  a  common  European 
standard  for  the  semantic  data  model  of  the  core  electronic  invoice  should  be 
developed.  

to 

the 

request 

The  Commission  should  apply  the  relevant  provisions  of  Regulation  (EU)  No 
1025/2012  of  the  European  Parliament  and  of  the  Council  of  25  October  2012  on 
European  standardisation3 
relevant  European  standardisation 
organisation  to  draft  a  European  standard  for  the  semantic  data  model  of  the  core 
electronic invoice. In its request to the relevant European standardisation organisation, 
the Commission should require that such European standard is technologically neutral, 
in order to avoid any distortion of competition. Since electronic invoices may contain 
personal  data,  the  Commission  should  also  require  that  such  European  standard 
guarantees  personal  data  protection  in  accordance  with  Directive  95/46/EC  of  24 
October  1995  on  the  protection  of  individuals  with  regard  to  the  processing  of 
personal data and on the free movement of such data4. In addition to these minimum 
requirements,  the  Commission  should  determine,  in  its  request  to  the  relevant 
European standardisation organisation, further requirements as to the content of such 
European standard and a deadline for its adoption. 

The  European  standard  for  the  semantic  data  model  of  the  core  electronic  invoice 
should  build  on  existing  specifications,  including  in  particular  those  developed  by 
European or international organisations such as CEN (CWA 16356 and CWA 16562), 
ISO (Financial Invoice based on the ISO 20022 methodology), and UN/CEFACT (CII 
v.  2.0).  It  should  not  require  electronic  signatures.  Such  European  standard  should 
define  semantic  data  elements  referring  to,  in  particular,  complementary  seller  and 
buyer  data,  process  identifiers,  invoice  attributes,  invoice  item  details,  delivery 
information, payment details and terms. It should also be compatible with the existing 
standards for payments in order to allow for automatic processing of payments. 

(8)  Where  the  European  standard  drawn  up  by  the  relevant  European  standardisation 
organisation  satisfies  the  requirements  contained  in  the  Commission’s  request,  the 
references of such European standard should be published in the Official Journal of the 
European Union 

(9) 

Contracting  authorities  and  contracting  entities  should  not  refuse  the  reception  of 
electronic  invoices  which  comply  with  such  common  European  standard  on  the 
grounds of non-compliance with other technical requirements (for example national or 
sector specific requirements). 

(10)  This Directive should apply to electronic invoices received by contracting authorities 
and contracting entities and issued as a result of the performance of contracts awarded 
in  accordance  with  Directive  [replacing  Directive  2004/18/EC  of  the  European 
Parliament and of the Council of 31 March 2004 on the coordination of procedures for 
the  award  of  public  works  contracts,  public  supply  contracts  and  public  service 
contracts5], Directive [replacing Directive 2004/17/EC of the European Parliament and 
of the Council of 31 March 2004 coordinating the procurement procedures of entities 
operating  in  the  water,  energy,  transport  and  postal  services  sectors6],  or  Directive 

3 
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6 

OJ L 316, 14.11.2012, p. 12. 
OJ L 281, 23.11.1995, p. 31. 
OJ L 134, 30.4.2004, p. 114. 
OJ L 134, 30.4.2004, p. 1. 

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2009/81/EC  of  the  European  Parliament  and  of  the  Council  of  13  July  2009  on  the 
coordination of procedures for the award of certain works contracts, supply contracts 
and service contracts by contracting authorities or entities in the fields of defence and 
security, and amending Directives 2004/17/EC and 2004/18/EC7. 

(11)  The goal of interoperability is to allow information to be presented and processed in a 
consistent  manner  between  business  systems,  regardless  of  their  technology, 
application  or  platform.  Full  interoperability  includes  the  ability  to  interoperate  in 
terms  of  content 
transmission.  Semantic 
interoperability  implies  that  the  precise  meaning  of  the  exchanged  information  is 
preserved and well understood in an unambiguous manner, independently of the way 
in which it is physically represented or transmitted.  

(syntax),  and 

(semantic), 

format 

(12)  By  ensuring  semantic  interoperability  and  improving  legal  certainty,  this  Directive 
will  also  promote  the  uptake  of  electronic  invoicing  in  public  procurement,  thereby 
allowing  Member  States,  contracting  authorities,  contracting  entities,  and  economic 
operators  to  gain  significant  benefits  in  terms  of  savings,  environmental  impact,  and 
reduction of administrative burdens. 

(13)  The European Council, in its conclusions of 28 and 29 June 2012, stated that priority 
should  be  given  to  measures  aimed  at  further  developing  cross-border  online  trade, 
including by facilitating the transition to electronic invoicing. 

(14)  The  European  Parliament  in  its  resolution  of  20  April  2012  pointed  at  market 
fragmentation  resulting  from  national  rules  on  electronic  invoicing,  underlined  the 
substantial  benefits  offered  by  electronic  invoicing,  and  stressed  the  importance  of 
legal  certainty,  a  clear  technical  environment  and  open  and  interoperable  electronic 
invoicing  solutions  based  on  common  legal  requirements,  business  processes  and 
technical  standards.  For  these  reasons,  the  European  Parliament  called  on  making 
electronic invoicing in public procurement mandatory by 2016. 

(15)  The  European  Multi-stakeholder  Forum  on  Electronic  Invoicing  (e-invoicing)  set  up 
by  Commission  Decision  of  2  November  20108  adopted  a  Recommendation  on 
interoperability  for  electronic  invoicing  by  the  use  of  a  semantic  data  model  in 
[month] 2013. 

(16)  Since contracting authorities and contracting entities will be able to accept electronic 
invoices which comply with standards other than the common European standard, as 
well as paper invoices unless otherwise provided in national legislation, this Directive 
does  not  place  any  additional  costs  or  burden  on  enterprises,  including  micro,  small 
and  medium-sized  enterprises  in  the  meaning  of  Commission  Recommendation 
2003/361/EC of 6 May 2003 concerning the definition of micro, small and medium-
sized enterprises9. 

(17)  Rules on electronic invoicing are already contained in Council Directive 2006/112/EC 
of  28  November  2006  on  the  common  system  of  value  added  tax10.  It  should  be 
ensured  that  the  conditions  for  issuing  and  accepting  electronic  invoices  for  VAT 
purposes remain unaffected by any provisions in this Directive.  

(18) 

In order to allow contracting authorities and contracting entities to take the technical 
measures that, following the establishment of the European standard, are necessary to 

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10 

OJ L 216, 20.8.2009, p. 76. 
OJ C 326, 3.12.2010, p. 13. 
OJ L 124, 20.5.2003, p. 36. 
OJ L 347, 11.12.2006, p. 1. 

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comply with the provisions of this Directive, a transposition deadline of 48 months is 
justified. 

(19)  Since the objectives of removing market barriers and obstacles to trade deriving from 
the existence of different national rules and standards and of ensuring interoperability 
cannot  sufficiently  be  achieved  by  the  Member  States  and  can  therefore  be  better 
achieved  at  Union  level,  the  Union  may  adopt  measures,  in  accordance  with  the 
principle  of  subsidiarity  as  set  out  in  Article  5  of  the  Treaty  on  European  Union.  In 
accordance  with  the  principle  of  proportionality,  as  set  out  in  that  Article,  this 
Directive does not go beyond what is necessary in order to achieve those objectives. 

(20) 

In  accordance  with  the  Joint  Political  Declaration  of  Member  States  and  the 
Commission of 28 September 2011 on explanatory documents11, Member States have 
undertaken  to  accompany,  in  justified  cases,  the  notification  of  their  transposition 
measures  with  one  or  more  documents  explaining  the  relationship  between  the 
components  of  a  directive  and  the  corresponding  parts  of  national  transposition 
instruments. With regard to this Directive, the legislator considers the transmission of 
such documents to be justified, 

HAVE ADOPTED THIS DIRECTIVE: 

Article 1 
Scope 

This  Directive  shall  apply  to  electronic  invoices  issued  as  a  result  of  the  performance  of 
contracts awarded in accordance with Directive [replacing Directive 2004/18/EC], Directive 
[replacing Directive 2004/17/EC], or Directive 2009/81/EC. 

Article 2 
Definitions 

For the purposes of this Directive, the following definitions shall apply: 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

‘electronic  invoice’  means  an  invoice  that  has  been  issued  and  received  in  any 
electronic format; 

‘semantic data model’ means a structured and logically interrelated set of terms and 
meanings that specify the content exchanged in electronic invoices; 

‘core  electronic  invoice’  means  a  subset  of  information  contained  in  an  electronic 
invoice  that  is  essential  to  enable  cross-border  interoperability,  including  the 
necessary information to ensure legal compliance; 

‘contracting  authorities’  means  contracting  authorities  as  defined  in  Article  [2]  of 
Directive [replacing Directive 2004/18/EC]; 

‘contracting entities’ means contracting entities as defined in Article [4] of Directive 
[replacing Directive 2004/17/EC]; 

‘European  standard’  means  a  European  standard  as  defined  in  Article  2(1)  of 
Regulation (EU) No 1025/2012. 

11 

OJ C 369, 17.12.2011, p. 14. 

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Article 3 
Establishment of a European standard 

1. 

2. 

The Commission shall request the relevant European standardisation organisation to 
draw  up  a  European  standard  for  the  semantic  data  model  of  the  core  electronic 
invoice. 

The  Commission  shall  require  that  the  European  standard  for  the  semantic  data 
model  of  the  core  electronic  invoice  be  technologically  neutral,  and  guarantee 
personal data protection in accordance with Directive 95/46/EC. 

The request shall be adopted in accordance with the procedure laid down in Article 
10(1) to (5) of Regulation (EU) No 1025/2012. 

Where  the  European  standard  drawn  up  following  the  request  referred  to  in 
paragraph  1  satisfies  the  requirements  contained  therein,  the  Commission  shall 
publish  the  reference  to  such  European  standard  in  the  Official  Journal  of  the 
European Union. 

Article 4 
Electronic invoices complying with the European standard 

Member States shall ensure that contracting authorities and contracting entities do not refuse 
to receive electronic invoices which comply with the European standard whose reference has 
been published pursuant to Article 3(2). 

This Directive is without prejudice to the provisions of Council Directive 2006/112/EC. 

Article 5 
Directive 2006/112/EC 

Article 6 
Transposition 

1. 

Member  States  shall  bring  into  force  the  laws,  regulations  and  administrative 
provisions necessary to comply with this Directive by 48 months following the entry 
into force at the latest. They shall forthwith communicate to the Commission the text 
of those provisions. 

When  Member  States  adopt  those  provisions,  they  shall  contain  a  reference  to  this 
Directive  or  be  accompanied  by  such  a  reference  on  the  occasion  of  their  official 
publication. Member States shall determine how such reference is to be made. 

2. 

Member States shall communicate to the Commission the text of the main provisions 
of national law which they adopt in the field covered by this Directive. 

Article 7 
Review 

The Commission shall review the effects of this Directive on the internal market and on the 
uptake  of  electronic  invoicing  in  public  procurement  and  report  thereon  to  the  European 
Parliament  and  the  Council  by  30  June  2023.  Where  appropriate,  the  report  shall  be 
accompanied by a legislative proposal. 

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Article 8 
Entry into force 

This Directive shall enter into force on the twentieth day following that of its publication in 
the Official Journal of the European Union. 

Article 9 
Addressees 

This Directive is addressed to the Member States. 

Done at Brussels,  

For the European Parliament 
The President 

For the Council 
The President 

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