Directive 2014/55/EU of the European Parliament and of the Council of 16 April 2014 on electronic invoicing in public procurement Text with EEA relevance Article 6

Core elements of an electronic invoice

Article 6

The core elements of an electronic invoice are, inter alia: (a) process and invoice identifiers; (b) the invoice period; (c) seller information; (d) buyer information; (e) payee information; (f) seller's tax representative information; (g) contract reference; (h) delivery details; (i) payment instructions; (j) allowance or charge information; (k) invoice line item information; (l) invoice totals; (m) VAT breakdown.