In short: The EU public procurement rules are based on four directives from 2014. Three of them regulate the award of public contracts; the fourth, Directive 2014/55/EU, makes public buyers in the EU receive and process electronic invoices according to the European standard EN 16931 – the basis of XRechnung, ZUGFeRD and Factur-X. On 9 September 2026 the European Commission proposed to replace the three procurement directives with a single, directly applicable Public Procurement Act (COM(2026) 590 final). The e-invoicing directive 2014/55/EU is not among the directives to be replaced.
The 2014 EU procurement directives
Directives 2014/23/EU, 2014/24/EU and 2014/25/EU were adopted by the European Parliament and the Council on 26 February 2014 and published in the Official Journal of the European Union on 28 March 2014. Directive 2014/55/EU followed on 16 April 2014 and was published on 6 May 2014.
| Directive | Subject | Official text (EUR-Lex) |
|---|---|---|
| 2014/24/EU | public procurement (public contracts) | Directive 2014/24/EU |
| 2014/23/EU | award of concession contracts | Directive 2014/23/EU |
| 2014/25/EU | procurement by entities in the water, energy, transport and postal services sectors | Directive 2014/25/EU |
| 2014/55/EU | electronic invoicing in public procurement | Directive 2014/55/EU |
On each EUR-Lex page you also find the current consolidated version of the directive (with all amendments) under the document's versions.
The proposed EU Public Procurement Act – COM(2026) 590 final
On 9 September 2026 the European Commission proposed a major overhaul of EU public procurement law: a single Regulation on public procurement and concessions (Public Procurement Act) to replace Directives 2014/23/EU, 2014/24/EU and 2014/25/EU. As a regulation, it would apply directly in all Member States without national transposition. According to the proposal it would enter into force on the twentieth day after publication and apply two years later; until then, the 2014 directives and the national procurement laws based on them remain in force. The proposal now goes through the legislative procedure in the European Parliament and the Council. More information: European Commission – Public procurement.
Most important for digital procurement
- Electronic communication – already largely mandatory under the 2014 directives – remains the general rule in procurement procedures.
- Interoperable eProcurement platforms: national eProcurement systems are to be linked into an integrated European digital procurement ecosystem.
- "Once-only" principle: companies should not have to submit the same information again for every tender, for example through digital business credentials and company profiles.
- Procurement data spaces: national public procurement data spaces in the Member States and a Union public procurement data space.
The proposal can still change during the legislative procedure – we will update this page.
What it means for electronic invoicing
Directive 2014/55/EU is not one of the directives the Public Procurement Act would replace. Public buyers must therefore still receive and process electronic invoices that comply with EN 16931 in one of the permitted syntaxes – UBL 2.1 or UN/CEFACT CII. In Germany these are XRechnung and ZUGFeRD (EN 16931 profile and above); in France Factur-X. With the Aloaha ZUGFeRD SDK you create such invoices from your own software.
- ZUGFeRD, XRechnung, Factur-X and Peppol – the differences (incl. Directive 2014/55/EU and the permitted syntaxes)
- E-invoicing mandate in Germany
- How to validate an XRechnung before sending it
Frequently asked questions
Which EU directives govern public procurement?
Directive 2014/24/EU (public contracts), 2014/23/EU (concessions) and 2014/25/EU (water, energy, transport and postal services). Directive 2014/55/EU covers electronic invoicing in public procurement.
What is the EU Public Procurement Act?
A proposal of the European Commission of 9 September 2026, COM(2026) 590 final, for a single regulation on public procurement and concessions. It would replace Directives 2014/23/EU, 2014/24/EU and 2014/25/EU and apply directly in all Member States.
Does the Public Procurement Act replace the e-invoicing directive 2014/55/EU?
No. The proposal replaces the three procurement directives; Directive 2014/55/EU on electronic invoicing in public procurement is not among them. Public buyers still have to accept e-invoices according to EN 16931.
When would the new rules apply?
The proposal still has to be adopted by the European Parliament and the Council. According to the proposal, the regulation would apply two years after its entry into force; until then the 2014 directives remain in force.
Which formats meet Directive 2014/55/EU?
Invoices according to the European standard EN 16931 in the syntax UBL 2.1 or UN/CEFACT CII – for example XRechnung, ZUGFeRD in the EN 16931 profile and above, Factur-X and Peppol BIS Billing 3.0.