New Developments In Public Procurement And Concessions – Government, Public Sector

I. Public Procurement and Concessions: new European
thresholds applicable from 1 January 2022 for the years 2022 and
2023

As of 1 January 2022, following the delegated regulations (EU)
2021/1951, (EU) 2021/1952 and (EU) 2021/1953 of 10 November 2021,
the European thresholds are increased from:

• €139,000 excl. taxes to €140,000 excl. taxes for
  supply and service contracts of central public authorities and for
  competitions organised by them,




• €214,000 excl. taxes to €215,000 excl. taxes for
  supply and service contracts of sub-central contracting authorities
  and for competitions organised by them,




• €428,000 excl. taxes to €431,000 excl. taxes for
  supply and service contracts of contracting entities and for
  competitions organised by them,




• €5,350,000 excl. taxes to €5,382,000 excl. taxes for
  works contracts and for concession contracts.

These thresholds will apply for the years 2022 and 2023.

II. Public contracts and concessions: reinforcement
of the obligations of companies with regard to electronic
invoicing

The Law of 13 December 2021 amending the Law of 16 May 2019 on
electronic invoicing in the context of public procurement and
concession contracts came into force on 18 December 2021.

The purpose of this text is to implement “stronger and more
binding measures on electronic invoicing”.

The main measures are:

• Obligation for companies holding public procurement contracts
  and concessions to issue and transmit electronic invoices for the
  payment of their services. However, this obligation will only come
  into force according to a differentiated timetable:
  

  • 18 October 2022 for companies that meet two of the following
    three criteria according to the 2019 balance sheet: the balance
    sheet total is €20m, the net turnover is €40m, and that
    employ 250 people full time and on average,

  
  

  • 18 March 2023 for companies that meet two of the following
    three criteria according to the 2019 balance sheet: balance sheet
    total is €4.4m, net turnover is €8.8m, and that employ an
    average of 50 full-time staff,

  
  

  • 18 March 2023 for companies that are materially unable to
    provide for 2019 the numerical limits of at least one of the above
    three criteria (e.g. because they are materially unable to have a
    balance sheet for 2019).
    
     




• Establishment of a system for issuing, transmitting and
  receiving electronic invoices, which is mandatory for contracting
  authorities and entities.

The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.