Електронско фактурисање у Европској унији
Electronic invoicing in the European Union

Summary/Abstract: The European Parliament and Council Directive 2014/55/EU on electronic invoicing in public procurement procedures represents a significant advancement in electronic invoicing. Prior to its adoption, there were acts of the European countries that partially regulated the issues of electronic invoicing. However, those acts were not aimed at improving the operability of the standard since they did not include the obligation to receive an electronic invoice issued in a structured electronic format, which enables its automatic and electronic processing. The Directive imposes an obligation on public-sector entities to receive electronic invoices in certain situations but not to issue them, and public-sector entities can still accept invoices issued in printed form. The member states are free to expand the scope of application of the Directive when transposing it. The paper first presents the purpose of adopting Directive 2014/55/EU and then other EU measures that are important for electronic invoicing. After presenting their basic characteristics, the content of the Directive is presented, which is the key source of EU law in the field of electronic invoicing. In order to see the scope of the Directive as fully as possible, the work also takes into account the documents adopted by other international organisations. The analysis is primarily based on the analysis of the legal acquis of the EU as well as the national acts of the member states that transposed the Directive into the internal legal order.

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