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Directive 2014/55/EU of the European Parliament and of the… Article 2

Directive 2014/55/EU of the European Parliament and of the… Article 2

Definitions

Article 2

For the purposes of this Directive, the following definitions shall apply: (1) ‘electronic invoice’ means an invoice that has been issued, transmitted and received in a structured electronic format which allows for its automatic and electronic processing; (2) ‘core elements of an electronic invoice’ means a set of essential information components which an electronic invoice must contain in order to enable cross-border interoperability, including the necessary information to ensure legal compliance; (3) ‘semantic data model’ means a structured and logically interrelated set of terms and their meanings that specify the core elements of an electronic invoice; (4) ‘syntax’ means the machine readable language or dialect used to represent the data elements contained in an electronic invoice; (5) ‘syntax bindings’ means guidelines on how a semantic data model for an electronic invoice could be represented in the various syntaxes; (6) ‘contracting authorities’ means contracting authorities as defined in point 17 of Article 1 of Directive 2009/81/EC, Article 6(1) of Directive 2014/23/EU and point (1) of Article 2(1) of Directive 2014/24/EU; (7) ‘sub-central contracting authorities’ means sub-central contracting authorities as defined in point (3) of Article 2(1) of Directive 2014/24/EU; (8) ‘central purchasing body’ means central purchasing body as defined in point (16) of Article 2(1) of Directive 2014/24/EU; (9) ‘contracting entities’ means contracting entities as defined in point 17 of Article 1 of Directive 2009/81/EC, Article 7(1) and (2) of Directive 2014/23/EU and Article 4(1) of Directive 2014/25/EU; (10) ‘international standard’ means an international standard as defined in point (a) of Article 2(1) of Regulation (EU) No 1025/2012; (11) ‘European standard’ means a European standard as defined in point (b) of Article 2(1) of Regulation (EU) No 1025/2012.

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Other provisions in Directive 2014/55/EU of the European Parliament and of the…

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 2 of Directive 2014/55/EU of the European Parliament and of the… (LawPlayer, data as of 2026-07-04)

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

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