E-invoicing is a hot topic, no question about that. But apparently, it’s also a hot topic when it comes to regulations. Different regions, different sectors they all have different regulations with specific implications on invoice formats. This is why we’ll focus on these two cornerstones in our webinar. Those are key to set up a successful invoicing process and increase account payable and receivable efficiency.

1. Mind the EU directive for E-
Invoicing
Ahti Allikas | Heikki Pulli | Matts Ek

2. Meet the speakers
2
AHTI ALLIKAS
Solution Owner, Partners and Networks, OpusCapita
Ahti is responsible for the development of the e-
invoicing ecosystem. Ahti is a member of the
executive committee of the European E-invoicing
Service Providers Association (EESPA) and a
member of the management committee of
OpenPEPPOL.
MATTS EK
Matts has a long experience as business owner and
product manager at OpusCapita and is extremely
passionate about optimizing our customers invoice
processes.
HEIKKI PULLI
Heikki is, particularly experienced with electronic
supply chain management, electronic invoicing, and
integration and data management solutions. At
OpusCapita, he is responsible for B2B integration
solutions globally and for promoting digital business
networks among customers and stakeholders.

3. Mind the EU Directive for E-Invoicing
1 EU Directive is about following
EU Directive implementation in Finland
EU Directive implementation in Sweden
EU Directive implementation in Norway
EU Directive and Peppol
2
3
4
5

4. 13.2.2019 OpusCapita4
Background
• 2013 expert recommendation on the use of a
Semantic Data Model to support Interoperability
for Electronic Invoicing
• 2014 E-Invoicing Directive 2014/55/UE:
• 2017 Commission Implementing decision from
16.10.2017 (2017/1870)
• 2019 April – Final date to comply for central
governments
• 2020 April – Final date to comply for
municipalities

5. 13.2.2019 OpusCapita5
E-Invoicing Directive 2014/55
• Reducing complexity and legal uncertainty in using e-invoices
across Member States
• Promoting the uptake of e-invoicing in the public sector
• Draft a European standard (EN) for the semantic data model of
the core elements of an electronic invoice
• To provide a list with a limited number of syntaxes complying
with the European Standard
• Mandate for the public sector to support EN compliant E-
Invoicing

6. 13.2.2019 OpusCapita6
What was standardized?
• EN = Semantic Data model of the core Invoice
 Focus on the invoice content – standardized information
elements are easier to process
 Focus on the widest possible use (cross border, cross
sector) – possible to use without prior consultation
 Focus on syntax independence and still aim to support
existing standards
 Enable seamless translations of compliant invoices
between different formats
 Keep the common elements required for (basic)
automatic processing
• List of Syntaxes to support EN and syntax
binding
 ISO/IEC 19845:2015 / OASIS Universal business
language (UBL v2.1)
 UN/CEFACT Cross Industry Invoice XML
Sector Section
Common Section
Legal Section
Country specific

7. 13.2.2019 OpusCapita7
What was not standardised?
• Complicated and sector specific invoices
 Extension methodology to support additional features
and specific business sectors
• The way of implementation
 CIUS - Core Invoice Usage Specification
 Subset of the norm – limitation no extension
 Subsets of allowed codelists
 Restriction of Cardinalities
• Infrastructure and transportation
 National schemas
 Peppol
• Mandate to send Invoices

8. 13.2.2019 OpusCapita / Karoliina Haikonen8
Summary
• Supplier obligation to send E-Invoice to public
sector is varying per country
• Public Sector can mandate E-Invoice Sending
• It is legally correct to send/receive other than EN
compliant E-Invoices to public sector if supported
by latter one
• Every Public sector must also support E-Invoices
by April 2019 if those are sent according to EN
• Public Sector can decide the way how they are
ready to receive EN compliant E-Invoices
• Public sector can mandate the way of sending E-
Invoice.

9. Directive 2014/55
national execution
in Finland

10. Public administration’s instruction for the acceptance of electronic invoices
compliant with the semantic data model given in Directive 2014/55
• With effect from April 2019, the public administration in Finland will accept those electronic invoices
whose data content corresponds with that of the semantic model. This is based on national law coming in
to force on 1st of April 2019. Public sector is obliged to receive E-invoices.
• Will come mandatory on April 2020 in the public sector. On April 2020 Public sector has the right to
mandate to receive E-invoices (can be used for vendor contracts value more than 50 000 €).
• Impact on Municipalities (Kuntasektori) on April 2020.
• The sender of an electronic invoice have to use versions Finvoice 3.0 or TEAPPSXML 3.0 of the national
descriptions or the syntax specified in the EU standard (EN 16931-1:2017) in accordance with the
guidelines contained in the ISO/IEC 19845 (UBL 2.1) and UN/CEFACT XML Cross Industry Invoice D16B
standard. Mandate regards these formats starting April 2020.

11. What is changing in E-invoice content?
• The obligatory fields in the national format must be completed in accordance with the descriptions, for
example invoice number and invoice date, so that the invoices provide the information required in a VAT
invoice.
• The EU standard’s codes are to be used in invoices unless the seller and buyer agree otherwise. Codes
in accordance with EU standards must always be used in national invoices with Public sector.
– The value “EN16931” is given to public administration invoices
– Secure invoice classification possible. The code used is agreed between the buyer and seller.
– Payment means codes. Sepa Credit, Sepa Direct Debit, Credit card, Debit Card
– Etc.
13.2.2019 OpusCapita11

12. Directive 2014/55
national execution
in Sweden

13. Electronic invoicing in Sweden – landscape in change!
Public authorities /
agencies has been
receiving e-invoice´s
since 2008 and the
current percentage of e-
invoices received is
68%
Nearly all
municipalities and
regions can receive e-
invoices and the
current percentage of
e-invoices received is
50%
8 out of 10 small-
sized companies
cannot send or
receive e-invoice
in Sweden ...
Today´s challenges is
to help companies
owned by
municipalities and
regions to handle e-
invoice
PEPPOL BIS Billing 3.0
is recommended from
DIGG and SFTI as the
“standard e-invoice”
PEPPOL BIS Billing 3.0
will replace the
Svefaktura but no dates
is set for this activity
No more paper- or PDF invoices but portals!
European standard compliant!

14. Law (2018: 1277) on electronic invoices as a result of
public procurement begins to apply by the 1st of April
• This means that electronic invoices will be used on all purchases in the public sector in Sweden which
are based on agreements signed after that date.
• The electronic invoices should conform to European standard (EN 16931), but buyers and sellers may
agree to use another standard - among other things, users should not be forced to change formats for e-
invoicing under contract.
• The law requires suppliers to send electronic invoices to public buyers, and partly on the buyers (here
referred to as "contracting authorities and entities") to be able to receive electronic invoices according to
the European standard

15. What does the law imply?
• The law comes into force on the 1st of April 2019
• Mandating public sector to ONLY received electronic invoice according to the semantic model
– other electronical format according to the agreement between buyer and supplier
• Mandatory for ALL suppliers to submit only e-invoice to the public sector (authorities, municipalities and regions) for;
– ALL procurement which begins after the law comes into force and all purchases done after the 1st of April,
regardless of the amount on the invoice.
– Including direct procurement
– Purchases according to procurement legislation (LOU, LUF, LUFS and LUK)
– Refers to all purchases where an invoice is involved
– In connection with purchases in store, exemptions are made for cash payment. Card purchases are equated with
cash payment. However, card purchases, which in turn are paid / reported against invoice, must use e-invoice
• Invoices with the risk of confidentiality being divulged or sensitive activities (security of the nation) can be excluded
• Regulations and penalties are handled by DIGG (DIGG – Agency for Digital Governance), current under investigation
• Definition of what is an e-invoice ..
– E-invoice is an invoice that has been submitted, sent and received in a structured electronic format enabling the
invoice to be managed automatically and electronically. Hereby goes that an PDF-invoice is not to be considered as
an e-invoice and of course not paper.
13.2.2019 OpusCapita15

16. e-invoice format usage 2019 and forward
Scheduled plan shows migration status
13.2.2019 [Project Name] | Confidentiality16
2018
March 0 1st of april 31st of December
Svefaktura 1
PEPPOL BIS 2 / Svefaktura 2
PEPPOL BIS 3 ”Svefaktura 3”
SFTI Fulltextfaktura 2.3 & 2.4
Voluntary
2019
Mandatory
Mandatory Voluntary Expire
Voluntary
Previously given recommendations
public sector for e-invoice format
using;
o Svefaktura 1.0 (UBL / XML
syntax) and
o Svefaktura BIS 5A 2.0 (UBL-XML
syntax)
o SFTI / ESAP6 invoice / Fulltext
invoice (EDIFACT syntax)
States that these can be used in
parallel with PEPPOL BIS Billing until
another decision is made by
DIGG/SFTI.
But the latter formats are expected to
expire eventually
The following migration plan applies.
NB!
Sacntions amd mandatoris for
public sector drives the migration
and usage and heavilly afffects the
private sector.
Voluntary
Paper-Invoice
PDF-invoice
Expected to expire
Expires
Expires
Expected to expire

17. Directive 2014/55 national execution
in Norway

18. Introduction
EU is introducing PEPPOL BIS Billing 3.0
• EHF, or “Elektroniskt Handels Format”, is the Norwegian state's standard format for electronic trading documents,
currently dominated by invoices.
• Since July 1, 2012, it has been a requirement that all suppliers to state-owned companies send their invoices in this
format, and from 2015 it also apply´s to all Norwegian municipalities.
• EU has launched a new standard for e-invoices, which is intended to apply throughout the EU in 2019. A common
format in the EU simplifies invoicing both within and outside the country.
• This format is better known as PEPPOL BIS Billing 3.0 – corresponding format in Norway is EHF 3.0
• This means that today's EHF and PEPPOL BIS format for invoice and credit note must be adapted to a new standard.
• In Norway, this means that versions of EHF 2, EHF 2.15 “EHF 2.X” will be phased out and the new format EHF 3.0 will
be introduced.
• As of January 1, 2019, a new mandatory EHF format will be available that will be a common European format
applicable across the EU.
• Unlike earlier, where EHF was a Norwegian variant of the European Peppol BIS format, it is no longer a special
Norwegian format. This will open up exciting opportunities for the exchange of commercial cross-border documents in
Europe based on a common standardized format.
• Each country can have its own rules, called CIUS (Core Invoice Usage Specification)
13.2.2019 OpusCapita18

19. e-invoice format usage 2019 and forward
Scheduled plan shows migration status
13.2.2019 [Project Name] | Confidentiality19
2019-04-01 2020-01-01
EHF 3.0
2020
Starting 2019-01-01, EHF3.0 invoicing is mandatory!
• New EHF receiver is registered in ELMA with EHF 3.0 but you can also register EHF 2.X
• Existing recipients will receive EHF 2.X until 2019-12-31
• All recipients of invoices will be able to receive EHF 2.X and 3.0 throughout 2019
Note!
Those who can only receive one version of EHF will receive 3.0 when registering and then that means that they cannot receive 2.0
2019
EHF 3.0 EHF 3.0
EHF 2.0 EHF 2.0 EHF 2.0 (Expire)
Voluntary
Mandatory ExpireVoluntary
Mandatory

20. What are the differences in EHF 3.0 compare to 2.X?
• Still same profile for credit note and invoice but credit note must have reference to previously late / received invoice. The difference is
that each country can have its own rules, called CIUS (Core Invoice Usage Specification)
• The new format will have a number of changes compared to the current EHF format and Norwegian companies today send e-invoices
in the EHF format via Access Point structure must ensure that they, together with their systems suppliers to deliver this new format by
New Year 2019.
• System vendors (ERP systems, financial solutions, etc.) are already in the process of making the necessary changes, but it is advisable
to contact their own supplier to ensure that this also applies to them.
• The new format will no longer be structured to meet specific requirements for Norway, but should be common for Europe.
• It may therefore be useful to check these changes so that you can discuss with the supplier if it has consequences for the business.
• The main difference between the old and new version of the EHF is essentially the EHF 3.0 will match the PEPPOL BIS v3 and that a
number of custom modifications will be lost. Here are some key points to take into consideration:
– Payment Information, VAT Indication – standard within different categories, Change of Syntax, Less Use of Attributes, Change of
Code Lists, TaxTotal in different currency codes, EndpointID is required, PartyTaxScheme / CompanyID with prefix country code,
New field for BuyerReference
• The following will be removed due to the new version of EHF (EHF 3.0):
– Line item delivery information, Roundtable VAT, Contract type, Exchange rate / calculation on invoice in currency other than NOK,,
SupplierReference does not exist
13.2.2019 OpusCapita20

21. Peppol
implementation of
EU Directive

22. 13.2.2019 OpusCapita22
How Peppol is related to EN?
• Peppol is not part of the standard
• Peppol is one possible interoperable infrastructure for public
sector to comply with Directive
• Structured way how to maintain different country rules in one
infrastructure
• Peppol BIS3 is EN compliant UBL invoice including different
national rules in it
• Countries choosing Peppol for EN E-Invoicing
 Denmark, Austria, Croatia, Finland (in Parallel with national schemas)
 Sweden, Norway, Poland, Netherlands, Cyprus, Germany (as the main
infrastructure)

23. PEPPOL - Pan-European Public Procurement Online
4
1
2
3
Buy-side
Other access-
point
OpusCapita
Access point
Authorities
1. Common standards for
messages in the purchase process
such as price list, order and
invoice.
2. Common technical protocols for
electronic communications and
how messages are communicated
between business partners and the
operators supporting the Network.
3. Common registries that make it
easy to find business partners that
are affiliated with PEPPOL and
where it shows how to e-trade with
them.
4. Common rules for cooperation
between business partners and
their respective operators.
5. One organization at European
level with regional anchoring to
develop, manage and support
PEPPOL
SMP SML
SML – register that keeps track of which SMP
keeps information about which recipient of
message within PEPPOL
SMP –contains information about sellers and
buyers and how to reach delivery addresses,
business processes, document types
PEPPOL
network
exchange of
PEPPOL BISOpusCapita
Business Network
Sell-side
2019-02-13 OpusCapita Service Portfolio23
Privately held
Companies

24. PEPPOL Directory
• Over 100,000 recipients indexed
• Possibility to search by
– Name
– Address
– PEPPOL ID etc.
• All Norwegian organizations are
affiliated
Soruce: http://directory.peppol.eu

25. What should we do today?
- Understand that not every organization makes the shift.
- Decide to plan and proactively build competitive advantage.
- Let’s start the conversation.