EU reforms e-invoicing public procurement

European Commission launches revision of B2G e-invoicing rules

The European Commission has opened a new call for evidence to revise the EU’s B2G e-invoicing rules—its first major update since the 2014 eInvoicing Directive. With ViDA’s Digital Reporting Requirements set to make structured e-invoicing mandatory for B2B cross-border transactions by July 2030, the Commission wants a fully harmonised, future-proof framework that aligns public procurement with the wider EU digital VAT strategy.

Following this the implementation timetable is:

• Early 2026: A 12-week public consultation (available in all 24 EU languages)
• 2026–2027: Drafting and negotiation of the legislative proposal
• 2028–2030: Likely entry into force in parallel with ViDA DRR milestones

The evaluation of the current rules found uneven implementation, interoperability gaps and burdens for SMEs supplying public authorities across borders. The revision aims to simplify processes, strengthen EN 16931 interoperability, and ensure B2G e-invoicing becomes the EU-wide norm

Why the Commission is revising B2G eInvoicing Directive

The 2014 Directive established common rules for e-invoicing in public procurement and mandated the use of a European standard (EN 16931). While the framework has helped promote interoperability and improve efficiency across the Single Market, the Commission’s recent evaluation found continuing weaknesses:

• Uneven uptake between Member States, with many administrations still operating hybrid or partially-digital workflows.
• Fragmented technical implementations, despite the existence of a common standard.
• Insufficient cross-border interoperability, especially where national syntaxes or proprietary formats are used.
• Missed opportunities to align B2G and B2B processes, increasing compliance burdens for suppliers—particularly SMEs.

With the EU now shifting towards mandatory structured e-invoicing for B2B cross-border transactions under ViDA, these gaps have become more visible. The Commission’s intention is clear: in a future where structured e-invoicing becomes the default for VAT, public procurement should not remain the outlier.

Connecting the revision to ViDA Pillar 1: Digital Reporting Requirements

ViDA’s DRR pillar—scheduled to take effect by July 2030—will make structured e-invoicing the basis of cross-border B2B VAT reporting across the EU. Several Member States are already extending similar models domestically through national CTC systems (e.g., France, Belgium, Poland, Germany’s phased rollout).

In this new environment, the B2G e-invoicing regime must be fully aligned with the emerging B2B ecosystem to avoid creating two parallel compliance tracks.

The Commission’s objectives reflect this:

1. Make harmonised e-invoicing the norm across the EU Public procurement processes must be fully digital, not partially digital or reliant on PDF-based workflows. The aim is to create a common baseline compatible with B2B ViDA requirements and EN 16931.

2. Ensure interoperability through a future-proof standard EN 16931 may require updates to accommodate:

• • richer semantic data,
  • cross-border interoperability improvements,
  • integration with CTC platforms, and
  • alignment with Peppol BIS evolutions.

3. Reduce adinistrative burdens for suppliers SMEs frequently complain that they must navigate different portals, syntaxes and onboarding processes in each Member State. The revision aims to streamline these steps, ideally providing a single, interoperable submission pathway.

4. Support end-to-end digital public procurement The Commission sees e-invoicing as the foundation for a broader digital procurement chain (e-ordering, e-delivery, e-payment). This aligns with the EU’s wider digital transformation agenda and emerging data-driven public finance initiatives.

What the call for evidence seeks to address

The Commission’s call for evidence explicitly focuses on how to update the rules to improve harmonisation and resolve the shortcomings identified in the evaluation. It raises several themes:

1. Barriers to adoption Why do some public authorities still rely on non-structured or manual processes? What technological or governance obstacles exist?

2. Divergent implementations National variations in compliance systems, accepted syntaxes, and submission channels are creating friction. The Commission will seek input on how to ensure consistent technical execution.

3. Interoperability challenges Cross-border suppliers often face format conversion costs, multiple vendor integrations, or complex mapping requirements. The revision aims to reduce these burdens and encourage a single, interoperable EU framework.

4. Integration with ViDA The Commission wants to understand how B2G and B2B e-invoicing workflows can be aligned under a unified model—particularly in the context of upcoming cross-border DRR obligations.

5. Impact on SMEs SMEs disproportionately bear the cost of fragmented rules. A more coherent system could significantly reduce their compliance burden.