A look at e-invoicing legislation and

the confusion surrounding electronic


There is no need for electronic invoices within the EU to have an electronic signature. 

This has been the case since 1st January 2013. Yet, so much of the industry is still beating the drum for the need to use electronic signatures. Why is this? And what impact is it having on the industry as a whole?

This whitepaper outlines the legal situation for e-invoicing and looks at how some players within the industry are actually hampering the adoption of e-invoicing through the creation of Fear, Uncertainty and Doubt (FUD). We examine the relevant EU Directives and consider how perceived ambiguity within the legislation is freeing those with vested interests in the use of electronic signatures to restrict the choices organisations make when implementing e-invoicing and are as a result limiting the potential growth of the e-invoicing industry as a whole.

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