Article 2

For the purposes of this Directive, the following definitions shall apply: ‘electronic invoice’ means an invoice that has been issued, transmitted and received in a structured electronic format which allows for its automatic and electronic processing; ‘core elements of an electronic invoice’ means a set of essential information components which an electronic invoice must contain in order to enable cross-border interoperability, including the necessary information to ensure legal compliance; ‘semantic data model’ means a structured and logically interrelated set of terms and their meanings that specify the core elements of an electronic invoice; ‘syntax’ means the machine readable language or dialect used to represent the data elements contained in an electronic invoice; ‘syntax bindings’ means guidelines on how a semantic data model for an electronic invoice could be represented in the various syntaxes; ‘contracting authorities’ means contracting authorities as defined in point 17 of Article 1 of Directive 2009/81/EC, Article 6(1) of Directive 2014/23/EU and point (1) of Article 2(1) of Directive 2014/24/EU; ‘sub-central contracting authorities’ means sub-central contracting authorities as defined in point (3) of Article 2(1) of Directive 2014/24/EU; ‘central purchasing body’ means central purchasing body as defined in point (16) of Article 2(1) of Directive 2014/24/EU; ‘contracting entities’ means contracting entities as defined in point 17 of Article 1 of Directive 2009/81/EC, Article 7(1) and (2) of Directive 2014/23/EU and Article 4(1) of Directive 2014/25/EU; ‘international standard’ means an international standard as defined in point (a) of Article 2(1) of Regulation (EU) No 1025/2012; ‘European standard’ means a European standard as defined in point (b) of Article 2(1) of Regulation (EU) No 1025/2012.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.