# 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), Article 6: Core elements of an electronic invoice

Extent: E+W+S+N.I.

The core elements of an electronic invoice are, inter alia:
(a) process and invoice identifiers;
(b) the invoice period;
(c) seller information;
(d) buyer information;
(e) payee information;
(f) seller's tax representative information;
(g) contract reference;
(h) delivery details;
(i) payment instructions;
(j) allowance or charge information;
(k) invoice line item information;
(l) invoice totals;
(m) VAT breakdown.

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Source: https://www.legislation.gov.uk/eudr/2014/55/article/6 (the official version)
Page: https://openlegislation.uk/eu-directive-2014-55/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.