Wykorzystanie instrumentu e-faktury w systemie prawa zamówień publicznych
Application of the e-invoices in the system of public procurement law with regard to the Directive 2014/55/ EU

Summary/Abstract: The article refers to the problems associated with one form of e-procurement, electronic invoicing in the public procurement system. Briefly presented benefits of the evolution from traditional invoices to their electronic equivalents were included in three groups, relating to the financial savings, facilitate the transmission of documents between the purchaser and the contractor, and to strengthen environmental protection. Normative acts both at EU and national govern the issue of e-invoices, however, only Directive 2014/55/EU of 16th April provides comprehensive solutions for discussed instrument. Enacted Directive aims to harmonize the e-invoicing across all member countries, obliging for use this solution. Taken legal action will lead to the elimination of uncertainty, excessive complexity and to minimize the additional operating costs incurred by the operators. Pending directive regulations entry into the force the system will be normalized by the existing regulations. Therefore, it is necessary to indicate to in what way and to what extent it is lawful to use this preferred instrument by the contracting authorities basis on the existing legislation regulations. This issue has not been explicitly included in the statute law of public procurement. The contracting authorities introducing into the tender documentation relevant provisions relating to the issues of the financial accounts with the contractor must take into account the principles of public procurement law, the principle of equality and the principle of fair competition. The article indicates what kind of solution can be used in this area.

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