| Directive 2014/55/EU on electronic invoicing in public procurement |
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| Directive 2015/2366/EU on payment services in the internal market (PSD2) |
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| Directive 2013/34/EU on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings |
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| WTO: Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS) |
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| Undisclosed information |
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| ESMA: The European Single Electronic Format is the electronic reporting format in which issuers on EU regulated markets shall prepare their annual financial reports from 1 January 2020. |
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| iXBRL |
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| The VAT Directive permits electronic invoices and also allows invoices to be 10 stored outside of national borders, provided that the invoices are immediately accessible to tax authorities. |
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