Article 6

Directive 2014/55/EU of the European Parliament and of the Council of 16 April 2014 on electronic invoicing in public procurement Text with EEA relevance · European Union

The core elements of an electronic invoice are, inter alia: process and invoice identifiers; the invoice period; seller information; buyer information; payee information; seller's tax representative information; contract reference; delivery details; payment instructions; allowance or charge information; invoice line item information; invoice totals; VAT breakdown.

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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.