The Digital Operational Resilience Act (DORA) sets uniform rules for digital resilience in the financial sector — what does this mean for e‑invoicing providers?
EU Regulation 2022/2554 entered into force on 17 January 2025. An IT provider can be critical for one client but not for another — the assessment lies with the financial institution itself.
DORA sets uniform rules for digital resilience in the financial sector. Financial entities must manage ICT risks and reflect specific obligations in contracts with their IT vendors.
DORA distinguishes between standard ICT services and services supporting critical or important functions: if the failure of a service would materially impair a firm's financial performance or regulatory compliance, it triggers additional contractual obligations.
Must be included in every contract between a financial firm and an IT provider:
Additional requirements when a service supports a critical or important function:
In the CAL&F case study, e-invoicing is generally seen as an ancillary process:
Does not directly affect lending or factoring
Can be temporarily replaced by paper invoices
Many alternative providers available
Many financial firms deem e-invoicing non-critical and apply only basic Article 30(2) requirements. However, the final classification always rests with the bank or factoring company.
If a service provider considers its service non-critical, it sends a negative declaration — a statement that:
Even if a function is deemed non-critical, the contract must include mandatory Article 30(2) elements:
Provider agrees to give access to data and liaise with supervisory authorities.
Provider helps investigate and resolve ICT incidents at no extra cost.
Rules for retrieving data upon contract termination or provider insolvency.
Provider takes part in client's training and testing activities.
Invoice-Portal's logs and data enable clients to meet their monitoring and reporting duties: every event is recorded, documents are preserved in original form, and reports can be produced on demand.
Germany: preparing for the B2B e‑invoice mandate
/in eInvoice NewsGermany is rolling out one of the most significant VAT digitalisation reforms in the EU. With the Growth Opportunities Act, the BMF has redefined what counts as an electronic invoice and set a transition period that ends in 2028.
XRechnung 4.0 — Germany’s New Electronic Invoice Standard and Peppol
/in eInvoice NewsXRechnung is the German CIUS of EN 16931, mandatory for B2G suppliers since 2017 and increasingly used in the private sector. In March 2026 KoSIT announced version 4.0 — based on EN 16931-1:2026 and a key building block of the upcoming B2B mandate and ViDA.
Peppol Day Finland 2026: From E-Invoicing to a Global Digital Language
/in eInvoice NewsPeppol is rapidly evolving beyond e-invoicing into a global standard for digital business communication. Key takeaways from Peppol Day Finland 2026.
ViDA, EN 16931 and the future of e‑Reporting
/in eInvoice NewsThe VAT in the Digital Age (ViDA) initiative will overhaul VAT reporting by 2030. Learn how the updated EN 16931 standard enables the future of e‑Reporting.
France: Preparing for the e‑Invoicing & e‑Reporting Mandate
/in eInvoice NewsFrance is embarking on a major digital overhaul of VAT compliance. Every French‑established business must be able to receive electronic invoices from 1 September 2026, with the largest companies also required to issue e‑invoices and transmit transaction data from that date.
New BMF Clarifications on Mandatory E‑Invoicing: What You Need to Know
/in eInvoice NewsThe Federal Ministry of Finance published new guidance on E‑Rechnung requirements, error handling, transition periods and validation — here’s what it means for your business.