In order to maximise interoperability, electronic invoices should in principle comply with the European standard laid down in Commission Implementing Decision (EU) 2017/1870 (the European standard), which fulfils the request made by the Commission pursuant to Article 3(1) of Directive 2014/55/EU of the European Parliament and the Council to create a European standard for the semantic data model of the core elements of an electronic invoice. However, Member States should still be able to allow for other standards for domestic supplies.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
