art_3__para_1__text_2

The Commission shall require that the European standard on electronic invoicing complies at least with the following criteria: it is technologically neutral, it is compatible with relevant international standards on electronic invoicing, it has regard to the need for personal data protection in accordance with Directive 95/46/EC, to a ‘data protection by design’ approach and to the principles of proportionality, data minimisation and purpose limitation, it is consistent with the relevant provisions of Directive 2006/112/EC, it allows for the establishment of practical, user-friendly, flexible and cost-efficient electronic invoicing systems, it takes into account the special needs of small and medium-sized enterprises as well as of sub-central contracting authorities and contracting entities, it is suitable for use in commercial transactions between enterprises.

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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.