This Directive was published in the OJEU on 6 May 2014, which must be transposed by the Member States by 27 November 2018 at the latest, although it provides for specific deadlines for transposition for the obligation relating to the receipt and processing of electronic invoices.
The Directive on electronic invoicing in public procurement is applicable to electronic invoices received by contracting authorities and contracting entities and issued as a result of the performance of contracts to which Directive 2009/81 / EC applies, Directive 2014/23 / EU, Directive 2014/24 / EU and Directive 2014/25 / EU. In particular, the Directive applies only to electronic invoices issued by the economic operator to whom the public contract or concession (the main contractor) has been awarded, although if Member States provide for direct payment to subcontractors, the The regime set out in the public procurement documents must include provisions relating to the compulsory or non-compulsory use of electronic invoicing for the payment of subcontractors. Likewise, when a contract is awarded to a group of economic operators, the Directive applies to electronic invoices issued by both the group and the economic operators separately.
You will find the text of the directive here.
