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eInvoicing Directive

INITIATIVEA tracked regulatory file grouping related EU documents — e.g. the Advanced Materials Act. Each initiative has a status, timeline, and parent strategy. See full glossary → Single Market Deepening & HarmonisationOne of eight thematic areas of EU digital policy, drawn from the editorial Gliederung. Each priority groups related strategies and initiatives. See full glossary →

This page tracks a single EU policy initiativeA tracked regulatory file grouping related EU documents — e.g. the Advanced Materials Act. Each initiative has a status, timeline, and parent strategy. See full glossary → — a regulatory file in the Commission's pipeline. Below you'll find its current status, linked source documents, parent strategies, and sibling files in the same policy priorityOne of eight thematic areas of EU digital policy, drawn from the editorial Gliederung. Each priority groups related strategies and initiatives. See full glossary → .

The reform will make the EU eInvoicing standard and eDelivery specifications interoperable and ubiquitous across the Single Market. The Commission will recommend embedding an eInvoicing module in all accounting software and auditing national certification schemes, while piloting reuse of invoice data for sustainability reporting and linking it with customs data via the EU Customs Data Hub to increase transparency. The acquis on e-Invoicing in public procurement will be recast as a directly applicable Regulation, making the EU standard mandatory. Together with the Single Digital Gateway, Once-Only and the Digital Product Passport, this builds a coherent, data-driven reporting ecosystem.

Status

Introduced in Q4 2026.

External references

Source document ↗

Associated strategies (1)

Siblings under Single Market Strategy(21)

Siblings in Single Market Deepening & Harmonisation(6)