The European Commission published the ‘e-invoicing Country factsheets’ that provide an overview of the state of e-invoicing in the different EU Member States. With country factsheets the European Commission is aiming to provide a visibility on how the European Directive 2014/55/EU on e-invoicing in public procurement, the adoption of the European standard on e-invoicing (EN 16931-1:2017) and the national Business to Government solutions are adopted throughout the different member countries.
The EU e-invoicing country fact sheets can be found HERE.
Especially now in times of the Coronavirus, electronic invoicing becomes more important. In these explanatory notes, it is explained what is considered under the EU VAT Directive to be an electronic invoice. The document needs to be issued and also received in any electronic format. This includes invoices as structured messages (such as XML), but also other types of electronic format (such as an email with a PDF attachment or a fax received in electronic not paper format). Invoices created in paper form, that are scanned, sent and received via e-mail can be considered as electronic invoices. See HERE.
The e-invoicing developments in the United States are much less. For example, in the US there is no public sector push. The e-invoicing standards are also different, in that there are multiple technical standards, formats and networks.
We found an interesting article on e-invoicing in the US, comparing it to the situation in Europe. The article can be found HERE.