Directive 2014/55/EU of the European Parliament and of the CouncilShow full title

Article 2 Definitions

For the purposes of this Directive, the following definitions shall apply:

(1)

‘electronic invoice’ means an invoice that has been issued, transmitted and received in a structured electronic format which allows for its automatic and electronic processing;

(2)

‘core elements of an electronic invoice’ means a set of essential information components which an electronic invoice must contain in order to enable cross-border interoperability, including the necessary information to ensure legal compliance;

(3)

‘semantic data model’ means a structured and logically interrelated set of terms and their meanings that specify the core elements of an electronic invoice;

(4)

‘syntax’ means the machine readable language or dialect used to represent the data elements contained in an electronic invoice;

(5)

‘syntax bindings’ means guidelines on how a semantic data model for an electronic invoice could be represented in the various syntaxes;

(6)

‘contracting authorities’ means contracting authorities as defined in point 17 of Article 1 of Directive 2009/81/EC, Article 6(1) of Directive 2014/23/EU and point (1) of Article 2(1) of Directive 2014/24/EU;

(7)

‘sub-central contracting authorities’ means sub-central contracting authorities as defined in point (3) of Article 2(1) of Directive 2014/24/EU;

(8)

‘central purchasing body’ means central purchasing body as defined in point (16) of Article 2(1) of Directive 2014/24/EU;

(9)

‘contracting entities’ means contracting entities as defined in point 17 of Article 1 of Directive 2009/81/EC, Article 7(1) and (2) of Directive 2014/23/EU and Article 4(1) of Directive 2014/25/EU;

(10)

‘international standard’ means an international standard as defined in point (a) of Article 2(1) of Regulation (EU) No 1025/2012;

(11)

‘European standard’ means a European standard as defined in point (b) of Article 2(1) of Regulation (EU) No 1025/2012.