{
  "url": "https://openlegislation.uk/eu-directive-2014-55/article-6",
  "json_url": "https://openlegislation.uk/eu-directive-2014-55/article-6.json",
  "legislation": "eudr/2014/55",
  "legislation_title": "Directive 2014/55/EU of the European Parliament and of the Council of 16 April 2014 on electronic invoicing in public procurement (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2014-55",
  "path": "article/6",
  "kind": "article",
  "number": "6",
  "heading": "Core elements of an electronic invoice",
  "text": "The core elements of an electronic invoice are, inter alia:\n(a) process and invoice identifiers;\n(b) the invoice period;\n(c) seller information;\n(d) buyer information;\n(e) payee information;\n(f) seller's tax representative information;\n(g) contract reference;\n(h) delivery details;\n(i) payment instructions;\n(j) allowance or charge information;\n(k) invoice line item information;\n(l) invoice totals;\n(m) VAT breakdown.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2014/55/article/6",
    "retrieved_at": "2026-11-01T15:21:44.823546+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}