Recital 7

(7) The Member States competent for laying down the invoicing rules should take measures, which could include accreditation schemes, to ensure that electronic invoices issued by taxable persons comply with the technical syntax and semantics of the standards allowed and contain all the necessary data determined by those standards. Those measures should be taken with respect to either taxable persons required to issue the invoice or third-party service providers, or both. The persons targeted by such measures will be responsible for their application. Nevertheless, those measures should not prevent taxable persons from choosing the means to issue and send their invoices to their customer, meaning either directly by themselves or with the intermediation of third parties, or, if available, through a public portal.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.