The Electronic Invoicing (Public Contracts etc.) Amendment (Scotland) Regulations 2019
|Document Number:||2019 No. 7|
Scottish Statutory Instruments
16 th January 2019
Laid before the Scottish Parliament
18 th January 2019
Coming into force in accordance with Regulation 1(2)
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 2(2) of the European Communities Act 1972(1) and all other powers enabling them to do so.
Citation, commencement and extent
—(1) These Regulations may be cited as the Electronic Invoicing (Public Contracts etc.) Amendment (Scotland) Regulations 2019.
(2) These Regulations come into force on—
(a)18 April 2019 in relation to central government authorities and all bodies established by or under the National Health Service (Scotland) Act 1978(2) , and
(b)18 April 2020 in relation to all other contracting authorities and contracting entities.
(3) These Regulations extend to Scotland only.
(4) In this regulation, “central government authority” has the same meaning as in the Public Contracts (Scotland) Regulations 2015(3).
Amendment of the Public Contracts (Scotland) Regulations 2015
—(1) The Public Contracts (Scotland) Regulations 2015 are amended in accordance with paragraph (2).
(2) After regulation 70 (conditions for performance of contracts) insert—
70 A.—(1) It shall be an implied term of all public contracts that contracting authorities must accept and process electronic invoices for the provision of works, supplies or services in the performance of a contract where such invoices—
(a) comply with the European standard on electronic invoicing reference to which has been published pursuant to Article 3(2) of Directive 2014/55/EU of the European Parliament and of the Council on electronic invoicing in public procurement(4) , and
(b) contain any of the syntaxes on the list published pursuant to Article 3(2) of that Directive.
(2) In this regulation—
“electronic invoice” means an invoice containing the information components referred to in regulation 70 A(3) that has been issued, transmitted and received in a structured electronic format which allows for its automatic and electronic processing,
“GDPR” means the General Data Protection Regulation (EU) 2016/679 of the European Parliament and of the Council on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC, and
“syntax” means the machine readable language or dialect used to represent the data elements contained in an electronic invoice.
(3) An electronic invoice referred to in this regulation must contain the following information components—
(a) process and invoice identifiers,
(b) the invoice period,
(c) seller information,
(d) buyer information,
(e) payee information,
(f) seller’s tax representative...
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