To ask the Minister for the Cabinet Office, which agreed EU directives have not yet been transposed directly into UK law; and if he will make a statement.

Until exit negotiations are concluded, the UK remains a full member of the European Union and all the rights and obligations of EU membership remain in force. During this period the Government will continue to negotiate, implement and apply EU legislation. The outcome of these negotiations will determine what arrangements apply in relation to EU legislation in future once the UK has left the EU.

The only agreed EU directive which has not yet been transposed directly into UK law from the perspective of the Cabinet Office is as follows:

Directive 2014/55/EU on electronic invoicing in public procurement has yet to be transposed.