Directive 2014/55/EU: The European Commission launches a public consultation on electronic invoicing

Directive 2014/55/EU, the starting point for electronic invoicing in Europe

Directive 2014/55/EU on electronic invoicing in public procurement marked a turning point in the digitalization of public administration across the European Union. Adopted by the European Parliament and the Council in April 2014, its main objective was clear: remove barriers that prevented the widespread use of electronic invoicing between Member States and move toward a more efficient Digital Single Market.

Before its adoption, e-Invoicing in Europe was highly fragmented. Each country used different formats, creating interoperability issues and increasing costs for businesses, especially in cross-border transactions. This limited the potential of electronic invoicing as a tool to improve efficiency, reduce errors, and support compliance.

To address this, the European Union promoted a standardized approach. Directive 2014/55/EU required all public administrations in Europe to be able to receive and process electronic invoices that comply with a common standard. This led to the development of the European semantic model for electronic invoices, later formalized as the EN 16931 standard.

With the introduction of open standards, companies can transact electronically with any public sector buyer across Europe and participate in procurement processes more easily. As a result, business and contracting opportunities increase. The two syntaxes defined by CEN are:

• UN/CEFACT XML invoice message as defined in XML schemas 16B (SCRDM, CII)
• UBL invoice and credit note messages as defined in ISO/IEC 19845:2015

According to the European Commission, this initiative not only aimed to modernize public procurement but also to deliver significant economic benefits, including reduced administrative costs, greater transparency, and increased automation of financial processes.

Over time, electronic invoicing has expanded beyond the B2G (business-to-government) scope and has become a key pillar of tax digitalization in Europe. Today, in a context shaped by initiatives such as ViDA, Directive 2014/55/EU remains the foundation for new digital reporting and VAT compliance models.

The European Commission launches a public consultation on electronic invoicing

On March 18, 2026, the European Commission launched a public consultation on revising Directive 2014/55/EU on electronic invoicing. This initiative is part of the broader effort to update the European regulatory framework for e-Invoicing, in a context shaped by tax digitalization and the progress of the ViDA (VAT in the Digital Age) project. The consultation period will remain open until June 10, 2026 at midnight. Until then, stakeholders can submit their contributions through the channels provided by the European Commission.

The revision of Directive 2014/55/EU comes at a critical moment. In recent years, many Member States have implemented mandatory electronic invoicing systems and continuous digital reporting models.

However, this growth has also led to increased regulatory fragmentation across countries, making compliance more complex for companies operating across Europe.

At the same time, initiatives such as ViDA are drivin:

• The widespread adoption of electronic invoicing in B2B transactions
• Near real-time VAT digital reporting
• Greater harmonization of tax systems across the EU

In this context, updating the directive is essential to align existing rules with new digital requirements.

What is the goal of this consultation?

The Commission aims to collect input, experiences, and practical insights from all stakeholders in the electronic invoicing ecosystem. The goal is to identify both current challenges and opportunities to improve the existing regulatory framework.

This process will be key to:

• Clearly identifying current challenges in the use of electronic invoicing in Europe
• Evaluating potential regulatory solutions
• Assessing the impact of proposed changes

Directive 2014/55/EU in the context of ViDA

The revision of Directive 2014/55/EU is closely tied to the momentum of the ViDA (VAT in the Digital Age) initiative. This European Commission project aims to overhaul VAT management across the EU by prioritizing digitalization, near real-time reporting, and greater standardization among Member States.

In this new landscape, electronic invoicing is no longer just an administrative efficiency tool; it is becoming a central pillar of tax control. ViDA is accelerating the widespread adoption of B2B e-invoicing and its integration with digital reporting systems. This shift demands structured formats, high-quality data, and full interoperability.

This is where Directive 2014/55/EU becomes critical. While originally focused on public procurement, its evolution and potential revision aim to align it with the current needs of the digital VAT ecosystem. This involves strengthening its role as the regulatory framework for standardized electronic data exchange across Europe, in line with standards like EN 16931.

Ultimately, the directive is a cornerstone for future tax compliance models driven by ViDA. 
The consultation will provide the foundation for a more effective, consistent update that aligns with modern market demands.

The role of Peppol in electronic invoicing implementation

Another central component in the evolution of electronic invoicing across Europe is Peppol (Pan-European Public Procurement OnLine) , the network that facilitates the secure and standardized exchange of electronic documents between businesses and public administrations.

Peppol was launched as a European Commission-supported initiative to tackle one of the primary challenges identified in Directive 2014/55/EU: the lack of interoperability between national systems. By utilizing a shared infrastructure and formats based on the EN 16931 standard, Peppol enables companies in different countries to exchange electronic invoices without the need for multiple technical integrations.

In practice, many Member States have adopted Peppol as the official or recommended channel for B2G electronic invoicing, and its use is steadily expanding into B2B transactions.

The combination of Directive 2014/55/EU, the EN 16931 standard, and the Peppol network has established the foundation for an interoperable ecosystem across Europe. This model simplifies compliance while preparing companies for future requirements driven by initiatives like ViDA, where connectivity and structured data exchange will be essential.

In 2015, OpenPeppol certified EDICOM as a Peppol Access Point. Additionally, EDICOM obtained SMP certification for its metadata publishing service. The EDICOM Peppol Access Point enables European public administrations and authorities to interact with their business partners and suppliers through integrated solutions that automate the exchange of all types of electronic documents under the Peppol-XML standard.

Legal assurance and trust services in electronic invoicing and tax reporting

Electronic invoicing, VAT, and tax reporting systems involve handling critical information for any organization. Every invoice or tax report carries legal and financial implications, so simply processing the data correctly is not enough. It must also be possible to provide proof of that data.

In many cases, internal records or system logs are insufficient for an audit, tax inspection, or legal dispute. What is required is solid, verifiable, and legally recognized evidence.

This is where trust services regulated under eIDAS become essential. This European regulation provides a common framework to ensure the authenticity, integrity, and traceability of electronic transactions through advanced mechanisms such as certification, digital signatures, time stamping, and electronic identification.

EDICOM, a Qualified Trust Service Provider in Europe (eIDAS)

The EDICOM platform integrates these services as an additional layer of security and legal assurance. It does more than just record transactions; it generates electronic evidence certified by a Qualified Trust Service Provider in accordance with eIDAS.

This means that every electronic invoice or tax report can be backed by legally valid evidence across the European Union.

In a landscape shaped by the expansion of initiatives like ViDA and the growing number of digital reporting requirements, this combination of interoperability (EN 16931), connectivity (networks such as Peppol), and digital trust (eIDAS) is becoming essential.