EU Opens Public Consultation on E-Invoicing Directive and Adopts EN 16931-1:2026 Standard
The European Commission has launched a public consultation to evaluate and revise the EU eInvoicing Directive (Directive 2014/55/EU). Concurrently, the European Committee for Standardisation (CEN) has formally approved the EN 16931-1:2026 standard, marking a major upgrade to the European Union's electronic invoicing framework.
Public Consultation on the eInvoicing Directive
Open from March 18, 2026, until June 10, 2026, the European Commission's consultation aims to update the rules for e-invoicing in public procurement.
While the original 2014 directive successfully drove the creation of the EN 16931 standard in 2017, the Commission's recent evaluations indicate that businesses still encounter practical challenges, including differences in national approaches, limited interoperability between systems, and increased administrative complexity when conducting cross-border operations.
The primary objective of this review is to establish a future-proof invoicing framework that facilitates seamless operations for both enterprises and public authorities. Stakeholders, including public entities, civil society organizations, e-invoicing solution providers, and businesses of all sizes (especially SMEs), are encouraged to submit their feedback via the EU’s “Have Your Say” website.
Approval of the New EN 16931-1:2026 Standard
Alongside the directive review, CEN has formally approved the EN 16931-1:2026 standard, beginning a transition period during which it will gradually replace the 2017 version, ensuring the continued legal validity for existing systems while introducing the new semantic capabilities required for ViDA. This revision expands the standard's scope beyond its initial B2G focus to accommodate increasingly complex B2B transactions and upcoming digital reporting requirements.
The revised standard introduces clearer, more robust data structures, ensuring invoices can serve as machine-readable datasets for automated VAT controls. Following the release of the Definitive Text in March 2026, national standardization bodies are now expected to adapt and publish local versions of this framework. Additional guidance is anticipated from CEN to guarantee uniform implementation across Member States.
Alignment with the ViDA Initiative
Both the directive public consultation and the newly approved semantic standard are fundamentally aligned with the European Union’s VAT in the Digital Age (ViDA) reform and serve as crucial milestones toward implementing mandatory structured e-invoicing and near-real-time digital reporting for intra-EU transactions by 2030.
There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.
