Recital 9

(9) The definition of ‘electronic invoice’ should be aligned with that used in Directive 2014/55/EU in order to achieve standardisation in the area of VAT reporting. As a result, the definition of ‘electronic invoice’ should cover only electronic invoices which will be issued, transmitted and received in a structured electronic format allowing for their automated and electronic processing. The obligation to use a structured format should cover, at least, the data to be reported. Therefore, hybrid invoices combining data embedded in a structured format and data embedded in an unstructured, human-readable format should be covered by the definition if such invoices include all the data to be reported in a structured format.

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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.