Before paying the invoice, contracting authorities and contracting entities should in any case remain free to verify whether the content of the electronic invoice correctly reflects the underlying business transaction (for example whether the invoice amount is correct) and whether the invoice has been addressed to the correct recipient.
La présente directive devrait faire obligation uniquement aux destinataires d'une facture, à savoir aux pouvoirs adjudicateurs, aux centrales d'achat et aux entités adjudicatrices, d'accepter et de traiter les factures électroniques.