E-invoicing, accounting and tax software

• Directive 2014/55/EU on electronic invoicing in public procurement
• Council Directive 2006/112/EC as amended by the VAT in the Digital Age package
• Regulation (EU) 2016/679 — GDPR, Article 27
• National e-invoicing mandates

Who has to appoint one

Software providers outside the Union serving EU businesses. E-invoicing mandates are national and differ substantially: Italy operates a clearance model through the exchange system, France, Poland, Spain and others are introducing their own, and the VAT in the Digital Age package harmonises from 2030.

Thresholds and exemptions

Mandates apply per member state and phase in by taxpayer size. Public procurement e-invoicing has been mandatory since 2019 across the Union.

What must appear on the label

Not physical. Invoices must contain the mandatory VAT particulars, and the format must comply with the European standard EN 16931 or the national schema where one applies.

Marketplace fields

Accreditation or registration is required in several member states to transmit invoices, and buyers will not adopt software that cannot connect to the national platform.

Documentation you must hold

Article 30 records covering invoice and customer data, the Article 27 designation, retention arrangements meeting national tax law, accreditation with national platforms, and Peppol access point certification where used.

Standards and testing

Conformance testing against EN 16931 and the national schemas, and connectivity certification for the relevant network.

Language requirements

Software and support in the language of the market, and invoices in the language and format the national system requires.

When it applies

Per national mandate. The VAT in the Digital Age package sets 2030 for harmonised digital reporting, with several national mandates arriving earlier.

How long records are kept

Invoice data for the national tax retention period, which ranges from five to eleven years across member states, and which overrides shorter minimisation instincts.

What happens if you do not comply

Tax penalties fall on the taxpayer rather than the vendor, but a vendor whose software fails to transmit correctly faces contractual liability and rapid loss of market. GDPR fines apply to the data side.

Who enforces it

National tax authorities, accreditation bodies for the transmission networks, and data protection authorities.

Where the boundary lies

Tax retention periods and GDPR minimisation pull in opposite directions, and the answer is a documented retention schedule based on the legal obligation rather than a default. Cross-border invoicing means meeting several national schemas at once until harmonisation.

Questions we are asked

Is there one EU e-invoicing standard?

EN 16931 defines the semantic model, but national mandates add their own schemas and platforms. Harmonised digital reporting arrives with the VAT in the Digital Age package in 2030.

How long must invoice data be kept?

Per national tax law, typically between five and eleven years, which is a legal obligation justifying retention beyond ordinary minimisation.