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Overview on Compliance of Electronic Invoices. Presentation from Joost Kuipers, given on the 4th CEN Conference on e-invoicing from 18 June 2009 in Brussel.
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Overview on compliance of electronic invoice solutions
WG 2 & WG3Joost KuipersNetherlands/Belastingdienst
©2005 CEN – all rights reserved
4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 2 -
One EU
CEN Task Groups 2 & 3: cooperation towards a common goal
© 2008 CEN – all rights reserved 22.06.2009
2
TG2 SG2: remove regulatory inhibitors
TG2 SG1 and SG3:Compliance Guidelines
©2005 CEN – all rights reserved
4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 3 -
Members:
TG 2 (sub group 1)
Joost Kuipers (chair)
Dave Chambers
Olaf Schrader
Kevin Thornton
Danny Kuijper
Isabelle Desmeytere
Christiaan van der Valk
Jacqueline Wijnands
Patrick Frijns
René de Waard
Tony Nisbett
Mounir El-Khoury (technical editor)
TG3
Johan Borendal (chair)
Adrian Mueller
Andrea Caccia
Eloy Ruiz Madueño
Marc Straat
Paul Hojka
Christiaan van der Valk
Nick Pope (technical editor)
TG2 (sub group 2)
Tony Nisbett
Dave Chambers
Eloy Ruiz Madueño
Greg Gosling
Olaf Schrader
Franco Ruggieri
Fabio Cavraro
Wolfgang Matt
Joerg Walther
Marina Ferraro
Sören Lennartson
Alexandra Sladek
Mounir El-Khoury(technical editor)
Guidelines Inhibitors
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4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 4 -
Outline scope of CWA 2 and 3
Compliance of electronic invoice implementations with Council Directive 2006/112/EC and the national legislation as regards electronic invoices
TG 2 (SG1): Criteria for certification of service providers and e-invoice solutions;
TG 2 (SG1): A framework for tax authorities to audit VAT invoice solutions;
TG 3: Cost effective authenticity and integrity
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The perception of complexity and unclear (VAT-)regulation. UNCERTAINTY
Corporate e-invoicing users and solution providers feel insecure about their e-invoicing solutions. They want to be (VAT-) compliant
Today, most tax administrations do not provide accreditation services or self-assessment programmes to assist e-invoicing users or their service providers to ascertain that e-invoicing systems are VAT-compliant.
Tax administrations seek guidance how to audit e-invoicing solutions. They feel insecure.
©2005 CEN – all rights reserved
4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 6 -
VAT Invoicing Rules
28 January 2009. EC proposal to change the VAT-directive 2006/112/EC
Existing Legislation in the Member States
http://ec.europa.eutaxation_customs/taxation/vat/traders/invoicing_rules/index_en
https://globalvatonline.pwc.com/uk/tls/gvol2/gvol2.nsf/AllByCode/RJAI-7CHKU5/$File/PwCLegislation
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4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 7 -
What’s so special about the invoice, anyway?
© 2008 CEN – all rights reserved 22.06.2009
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VAT >35% EU public revenue
Invoice is common denominator across business models, the ultimate concentrate of transaction information
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4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 8 -
What’s on the EU table
“Equal treatment” of paper and e-invoices“Technologically neutral” Consistent Business Control Framework/Tax Control Framework So auditability for external auditors, as tax auditors, must be guaranteed (“authenticity of origin” and “integrity of content”)
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FISCALIS: Activity “audit of e-invoicing”
Audit process facilitation:Producing of audit standards (guidance paper) for tax auditors. Including verification of the authenticity and integrity of invoice transmissionsProduce training standards (requirements) for different target groupsCentral point (network) for questions.
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The co-regulation model
© 2008 CEN – all rights reserved 22.06.2009
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Tax authorities
BusinessesQuick, cost-effective audit
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Background & positioning
Based on strong similarity between Fiscalis audit project and CEN TG2 en TG3 (Cost effective authenticity and integrity) tasks for guidelines
Desire to avoid overlapExploit synergiesJoint promotion & implementation opportunities
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Guidelines (Matrix)Commentary
Deliverables
+http://www.e-invoice-gateway.net/
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4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 13 -
DRAFT CWA E-INVOICING COMPLIANCE GUIDELINES vs 0.90
Commentary: background, definitions, descriptions
READ THIS FIRST
Guidelines matrix: ~100 process steps are mapped to: Risks (why), requirements (what), controls (how)
Process filters allow viewing specific end-to-end process configurations
©2005 CEN – all rights reserved
4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 14 -
The Guidelines offer:
Clarification of basic expectations for a compliant e-invoicing process underlying most EU Member States’ laws in this area
Solid basis for meeting tax requirements across the EU
Solid basis for a tax audit
Overview of the end-to-end process for e-invoices using commonly available “classes” of compliance approaches
Check-list to ensure controls are in place where needed, but leaving choice as to implementation (listing examples)
For solution vendors to demonstrate adherence to good practices
©2005 CEN – all rights reserved
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The Guidelines are addressed to:
All companies engaged in e-invoicing
Large, medium small, micro enterprises- maybe it’s not one size fits all -
Service and solution providers offering e-invoicing functionality
Internal and external auditors
VAT auditors in tax administrations
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Business
Internal control
External audit
Taxaudit
in control statement (SOX)
SOX-audit
Other audit techniques
Preplanning
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Process overview: life cycle
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Archiving and auditability
Storage in compliant archive during mandatory period
Issues: time, venue, segregation of duties, access, search criteria, readability, audit trail….
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Trading partner off-boarding
Discontinuation of trading partner or service provider relationship
Issues: hand-over of originals (for outsourced storage), termination of processes and contracts etc
©2005 CEN – all rights reserved
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Summary recommendations at this stage
Much positive feedbackOne set of comments yet to be incorporated
The e-Invoicing Compliance Guidelines are endorsed by the Expert Group on e-InvoicingMore than 10 solution providers and end users have shared initial self-assessments using the GuidelinesThe invitation still stands
We invite companies, service providers and developers of e-invoicing solutions to assess the applicabilityWe invite all auditors specialising in e-invoicing applications and VAT administrations to review the Guidelines
©2005 CEN – all rights reserved
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Misunderstandings
For professionals, not SMEsTools for different target groups can be created
Phase II will create SME versionRead Commentary first
Describes all available methodsNot simply a guide for 2001 Directive implementationAddresses entire spectrum of adequate business control frameworks, no favorites between process-or data-level controls etc
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4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 22 -
Questions?
Joost Kuipers : [email protected](chair)
Mounir El Khoury : [email protected](editor)
©2005 CEN – all rights reserved
4 th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 23 -
TG 3: Cost effective means to guarantee authenticity & integrity
Johan Borendal – TrustWeaver (Chair)Nick Pope – Thales e-Security (Technical Editor)
eInvoicing Public Meeting Brussels, 18 June 2009
©2005 CEN – all rights reserved
4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 24 -
One EU
CEN Task Groups 2 & 3: cooperation towards a common goal
TG2 SG2: remove regulatory inhibitors
TG2 SG1 and TG3:Compliance Guidelines
©2005 CEN – all rights reserved©2005 CEN – all rights reserved
4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 25 -
Terms of Reference
Minimise unnecessary costs to businesses
Ensure that major risks identified by Tax Authorities are addressed
“Cost-effective authenticity and integrity of electronic invoices and related business documents regardless of formats and technologies”
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CEN eInvoicing WG 3: Terms of Reference
Can include:Authenticity & integrity in transferMaintain authenticity & integrity over period of storage
“Cost-effective authenticity and integrity of electronic invoices and related business documents regardless of formats and technologies”
©2005 CEN – all rights reserved©2005 CEN – all rights reserved
4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 27 -
CEN eInvoicing WG 3: Terms of Reference
eInvoicing main legal pressure point for business
Applicable to other aspects of eBusiness & eGovernment
“Cost-effective authenticity and integrity of electronic invoices and related business documents regardless of formats and technologies”
©2005 CEN – all rights reserved©2005 CEN – all rights reserved
4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 28 -
CEN eInvoicing WG 3: Terms of Reference
Addressing authenticity & integrity by a range of methods including those from current Directive
“Cost-effective authenticity and integrity of electronic invoices and related business documents regardless of formats and technologies”
©2005 CEN – all rights reserved©2005 CEN – all rights reserved
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TG2 Good Practice vsTG3 Requirements & Controls
A & I
Signatures
EDI
Controls
Requirements
SelfBilling
eInvoicePreparation
eInvoiceTranslation
WG2 WG3Mechanisms
Protocols
Archiving & audit
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Class of Business Implementation
Wide range of business solutions to e-Invoicing in existence across EU
VAT Directive 2006/112 Identifies for Authenticity & Integrity:
EDIAdvanced Electronic SignatureOther accepted by Member State
Guidelines:Recognise that authenticity & integrity only one aspect of business operations
Generalise Directive classifications to incorporate other aspects of business operationsBasic options of process- or data-level controls
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Classes Identified to date
A) Business solutions exclusively relying on the transparency of individual trading
partners’ internal business controls to prove sales transactions to
tax administrations.
B) Business solutions relying on basic business controls augmented by
controlled data exchanges (e.g. EDI) to ensure that real and
unchanged invoices exist between trading partners and can be made available
to tax auditors.
C) Business solutions relying on basic business controls augmented by data level controls (e.g. advanced electronic signatures) to
ensure that real and unchanged invoice data exists between trading partners
and can be made available to tax auditors.
D) Business solutions relying on basic business controls augmented by central "safe-keeping" of invoice data to ensure that real and
unchanged invoice data exists between trading partners and can be made
available to tax auditors.
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4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 32 -
Class A - internal business controls
Relying on the transparency of individual trading partners’ internal business controls
Not explicitly referenced in the Compliance Matrix
Method for ensuring compliance and auditability depends largely on the type of organization and the way in which certain processes and controls are naturally implemented
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4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 33 -
Class B - controlled data exchanges
e.g. EDI
Every leg must have controls in placeProcessingTransmissionStorage
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4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 34 -
Class C – Data level controls
e.g. Advanced Electronic Signatures
May be used to protect invoice When sending/making available
and depending on form of signatureIn storage
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4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 35 -
Class D – “SafeKeeping”
Revolves around outsourcing to a trusted party (trading partner e.g. supplier portal or service provider)
Trusted to keep e-invoices safe throughout life-cycle including storage
©2005 CEN – all rights reserved©2005 CEN – all rights reserved
4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 36 -
Conclusion
Authenticity and integrity integral with other aspects of e-invoicing
In guidelines considered as part of overall business processes
4 classes of business implementation currently identified building on but not limited to classifications for authenticity & integrity in Directive 2006/112
In compliance matrix can select requirements relating to a particular implementation class
©2005 CEN – all rights reserved©2005 CEN – all rights reserved
4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 37 -
Questions?
Johan Borendal: [email protected](chair)Nick Pope: [email protected](editor)
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4 th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 38 -
Good use of the Compliance Guidelines
Isabelle DesmeytereChristiaan van der Valk
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4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 39 -
Too detailed or maybe not detailed enough?
Example: Step 4 of the invoicing process: Send or make available
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4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 40 -
The classes in practice
Categorization is conceptual only – not a straightjacket
Framework to assist trading partners in optimizing controls for specific risks in every step of their processObjective: offer different models that can fit maximum of trading scenarios
Many implementation examples per control in each class
Businesses to decide freely which are most beneficial in which circumstances
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Class A scenario #1
Transparent (micro-)enterprisePrima facie auditability: few trading partners, low staff turnover and
change rateExchange e.g. PDF via email, signed or unsigned
Storage on e.g. DVD or online through ISP
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Class A scenario #2
Large corporate with high degree of internal control
Auditability inherent in matching being reproducible / strong audit trails
Well-documented processes, frequent internal and external audits
Strong archiving solutionTakes two to tango: trading partner compliance
position must be considered (Class A-D )
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4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 43 -
� 2008 CEN all rights43
Class B scenario
Emphasis of controls/auditability in exchange mechanism: secure transmission, automated syntax
checkingAlways structured data; normally no conversion of
the invoice as issued – strong audit trail if conversionsStrong archiving solution
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Class C scenario
Emphasis of controls/auditability on the data level (sign/validate)
No changes/conversions of original invoice (dual feed + audit trail possbile)
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Class D scenario
Invoices created for trading partner never leave single secure environment: web consultation/audit possible, as well as
download of copy « data »Party offering secure safe-keeping has
strong internal controlsNo changes/conversions of original invoiceIf larger trading partner offers the service, it
will usually use Class AStrong archiving solution
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4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 46 -
Taxable persons can leverage service providers to outsource tax-relevant processes. Tax-wise this does not change anything.
Supplier’s service provider can issue « in his name and on behalf »
Attention points:On- and off-boarding controls
First and last mileConversions in multi-corner models
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4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 47 -
COMPANY A self-assessment
Connecting PO and non-PO suppliers
40+ countries in scope40+ supplier VAT jurisdictions33 COMPANY A subsidiary VAT jurisdictions
One-stop service providerAlso responsible for interoperability with suppliers’ own solutions (including other SPs)
Storage offered to suppliers, COMPANY A performs own storage
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4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 48 -
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4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 49 -
Ensure buyer acceptance
Ensure supplier agreement
Ensure supplier training
Ensure coordinated use of security mechanisms
Ensure sufficient testing prior to production
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4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 50 -
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4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 51 -
Ensure SP issues complete invoice
Ensure SP issues all supplier’s invoices
Ensure supplier has all data of issued invoice
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4 th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 52 -
Legal and regulatory inhibitors to the acceptance of Electronic Invoicing
Tony Nisbett, IBM & EDIFICE
eInvoicing Public Meeting Brussels, 19 June 2008
©2005 CEN – all rights reserved
4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 53 -
One EU
CEN Task Groups 2 & 3: cooperation towards a common goal
TG2 SG2: remove regulatory inhibitors
TG2 SG1 and TG3:Compliance Guidelines
©2005 CEN – all rights reserved©2005 CEN – all rights reserved
4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 54 -
Classes Identified to date
A) Business solutions exclusively relying on the transparency of individual trading
partners’ internal business controls to prove sales transactions to
tax administrations.
B) Business solutions relying on basic business controls augmented by
controlled data exchanges (e.g. EDI) to ensure that real and
unchanged invoices exist between trading partners and can be made available
to tax auditors.
C) Business solutions relying on basic business controls augmented by data level controls (e.g. advanced electronic signatures) to
ensure that real and unchanged invoice data exists between trading partners
and can be made available to tax auditors.
D) Business solutions relying on basic business controls augmented by central "safe-keeping" of invoice data to ensure that real and
unchanged invoice data exists between trading partners and can be made
available to tax auditors.
©2005 CEN – all rights reserved©2005 CEN – all rights reserved
4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 55 -
Mapping to current legislation
A) UNAVAILABLE IN AT LEAST 2/3 OF EU MEMBER STATES
B) Business solutions relying on basic business controls augmented by
controlled data exchanges (e.g. EDI) to ensure that real and
unchanged invoices exist between trading partners and can be made available
to tax auditors.
C) Business solutions relying on basic business controls augmented by data level controls (e.g. advanced electronic signatures) to
ensure that real and unchanged invoice data exists between trading partners
and can be made available to tax auditors.
D) UNAVAILABLE IN AT LEAST 2/3 OF EU MEMBER STATES
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4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 56 -
Legal & regulatory inhibitors to the acceptance of Electronic Invoicing
BackgroundObjectivesProceedingsSelection of Main Areas of InterestIssue GroupsIssue Evaluation TemplatesIssues on the CEN/e-invoicing PortalDo current proposals help?
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4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 57 -
BackgroundEU and national VAT legislation
Are not in synch. So >>
Many alternative possibilities for implementation offered to Member States
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4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 58 -
ObjectivesCEN/ISSS Electronic Invoicing Workshop Phase 2Compliance Group – WG2/Task Group (TG) 2
TasksMonitoring the legal requirements in member states as regards cross border exchange of electronic invoices
Recommendation of changes in the legal environment for electronic invoicing
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4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 59 -
ProceedingsCould have
Enumerated all electronic invoicing issues in all Member StatesIssued Lengthy questionnaire to stakeholdersDeliberated for years without achieving anything
InsteadDirect approach
Real issues and challenges analysed by people who are actually dong this as their day-job
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4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 60 -
Original Extensive “Special Challenges” - Categories
Buyer acceptance of e-invoicingSpecial issues concerning e-invoicingEDI definitionEDI Interchange agreementEDI Security and audit trailEDI Summary statementEDI Other requirementsElectronic signatures and Certificates Other methodsOutsourcing e-invoicing processes GeneralOutsourcing of Invoice issueOutsourcing E-signature issues
Outsourced issue authorisationOutsourcing buyer functionsOutsourcing Buyer's authorizationInvoice process requirements Invoice contentCredit NoteSelf-billing GeneralSelf-billing Supplier acceptance of invoiceSelf-billing agreement Self-billing Hybrid forms Self-billing E-signature issuesArchiving GeneralArchiving Outsourcing of archivalArchiving Outsourcing agreement
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4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 61 -
Final “Special Challenge” List – Issue Groups
Buyer RequirementsElectronic Signatures & Qualified CertificatesOther Methods to ensure Authenticity & IntegrityInvoice Process RequirementsCross BorderEDISelf BillingOutsourcing
Invoice IssueBuyer Functions
ArchivingStorage PeriodForm/FormatLocation
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4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 62 -
Issue Evaluation TemplatesCommon Feature of Sub Groups 1 and 2
multi line spreadsheet – control list of issuesEach line has an Issue Evaluation Template
Problem StatementIssue CategoryProblem Description
Countries where problem evidentAppropriate EU Member StatesAll EU Member States
Suggested resolution (or evidence of good practice)Process of Implementing the resolution
Group’s suggestion(s)Time period for implementing the resolution
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4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 63 -
Sample Issue Evaluation Template
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4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 64 -
Issues are posted on Electronic Invoicing Portal
42 Issue Evaluation TemplatesWork Group 1 developed e-Invoicing Portalhttp://www.e-invoice-gateway.net.Open issues for discussion to:
Industrytrade sectorother interested parties
Invitation to comment on and submit further issues to portal in next month
for WG2 SG2 review to be made available for discussion on portalmust be:
business justifiedPracticalResolvable in reasonable time scalewithin WG2/SG2 scope
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4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 65 -
How do current Commission Proposal and other pertinent documents help with the issues?
WG supports attempts to remove barriers to eInvoicing, especially cross border.
Reduction in options availableStandardise use of signaturesClearer definition of storage requirementsConversion of paper to electronicLocation of Storage/Archives
Open issues for discussion:Equal TreatmentAcceptance and general legal frameworksConverting electronic to paperHarmonising Tax, Accounting and other lawsEDI Summary Reports
©2005 CEN – all rights reserved©2005 CEN – all rights reserved
4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 66 -
Questions?
Tony Nisbett: [email protected](chair)
Mounir El Khoury : [email protected](editor)
©2005 CEN – all rights reserved©2005 CEN – all rights reserved
4th CEN Industry Conference on Electronic invoicing and compliance. Brussels, June 2009 - 67 -
General questions?
Joost Kuipers, TG2 Chair