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.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
