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eInvoicing Directive
INITIATIVESingle Market Deepening & Harmonisation
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.