CEN ISSS Public Workshop Cen 19 06 2008 Engel Flechsig[1]

COMPLIANCE OF ELECTRONIC
INVOICE SOLUTIONS IN EUROPE

19th June 2008, Brussels

WORKSHOP MID-TERM REVIEW
Internet: “linksys”

19th June 2008, Brussels

STEFAN ENGEL-FLECHSIG

AGENDA PART 1

10:00 Welcome and introduction
Gaston Michaud (CEN Secretary General)
Stefan Engel-Flechsig & Anders Grangard (Co-Chairs),
10:15 Perspectives on e-Business
(Costas Andropoulos, European Commission, DG Enterprise)
10.30 Objectives of the e-Invoice EU Expert Group
(Charles Bryant, Expert Group)
10:45 VAT and electronic invoices
(Rolf Diemer, European Commission, DG Taxud)
11.00 Summary of the Phase II results:
Stefan Engel-Flechsig & Anders Grangard
11.15 WG2: Overview on compliance of electronic invoices
Joost Kuipers
11.45 WG2: Compliance of electronic invoices – Christiaan van der Valk
12.15 WG2: Legal and regulatory inhibitors – Dave Chambers

eInvoicing Public Meeting
Brussels, 19 June 2008
©2005 CEN – all rights reserved

AGENDA PART 2

13:45 WG 3: Cost effective means to guarantee authenticity
& integrity - Johan Borendal & Nick Pope
14:30 WG 4: Emerging technologies and business
processes - Friso de Jong & Adrian Mueller
15:00 WG 5: Interconnection of service providers –
Ahti Allikas & Jari Salo
15.30 Coffee & tea
16.00 WG 1: Raising awareness of electronic invoices -
Georg Lindsberger & Helmut Aschbacher
16:30 Final discussions and recommendations from the
audience
17:00 Wrap-up, close of meeting & networking


# 1: Fill the gaps

• Some working items identified from past
workshop activities
• Invoice is just one function of the business
process
• Educate companies and tax authorities with
best practices

©2005 CEN – all rights reserved 6
© 2008 CEN – all rights reserved 19.06.2008

# 2: Support Compliance

• Emerging tax administration practice
“Invoice and VAT” is just one legal aspect, need to look at other aspects
as well (archiving, business data, tax audit, etc.); end-to-end audit rail;
Intra-community no recognized solutions
Bottom-up approach needed by tax authorities - “advanced ruling”,
”interpello”….
IT-auditors have different perspective again

• Identify best practices for compliance of invoicing solutions
Identify common tax auditing principles,
Foster cooperation with tax authorities
Define European standards, e.g. PAS 76 BSI and HMRC
Enabling eInvoicing for SMEs


# 3: Embrace emerging technical solutions

• Technical solutions on the market do not match the
view of the regulator (see service provider solution)
“Third option” of the Directive is getting more and more vital
Input into the review of the Directive (2008)
Emerging technologies, e.g. Internet based EDI
• Infrastructure is needed to support the cross border
and intra-community needs of companies
• Interconncetion to be looked at in more detail
What is the needed framework ?
What is the address database ?


ORGANISATION

• 5 tasks with deliverables;
• 5 task leaders; 5 technical editors;
• Secretariat NEN & CEN; 2 chairmen;
• 60 listed participants/companies/VAT Authorities
• Coordination by:
Secretariat ( projectplan)
Chairmen ( coordinate tasks)
Task leaders ( make sure tasks are moving ahead)
• Start work: September 2007 (2 years)


TIMETABLE

• Meetings 2007:
26th October 2007
5th December 2007
• Meetings every quarter 2008
• 28th February 2008
15th May 2008
1st Public Conference: 19th June 2008 (draft deliverables )
11th September 2008
November 2008
• Meetings 2009
2nd Public Conference September 2009 (final deliverables)


PROPOSED CWA # 1

• Adoption programme for increased electronic
invoicing in European business processes
• This will include activities like
support a network of national e-invoice forums to foster
communication and exchange of national best practices in
electronic invoices;
describe country-by-country “cross-border”/intra-community
exchange of electronic invoices, and
coordinate national implementation guidelines in local
language.
• First proposal discussed and approved in Graz

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PROPOSED CWA # 2

• Compliance of electronic invoice implementations to Council
Directive 2001/115/EC and the national legislation as regards
electronic invoices.
This overview was started already in the focus group, has been
continued in the workshop phase 1 in specific aspects (codes and
identifiers, archiving and storage, service provider) and will be
continued in phase 2..
develop criteria for certification of service providers and e-invoice
solutions;
develop a framework for tax authorities to audit VAT invoice
solutions;
monitor the legal requirements in member states as regards cross
border exchange of electronic invoices, and
recommend needed changes in the legal environment for electronic
invoicing.

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PROPOSED CWA # 3

• Cost-effective authenticity and integrity of
electronic invoices regardless of formats and
technologies
assess requirements for secure transmission of
invoices and related business documents from
content and transport level perspective, and
develop organisational and technical solutions
aimed primarily at smaller organisations.

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PROPOSED CWA # 4

• Implementation of compliant electronic invoice
systems in using emerging technologies and
business processes
Assess business processes, i.e. b-2-b trading
platforms, and
Identify new and emerging technologies with
potential impact on electronic invoices and related
business processes.
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PROPOSED CWA # 5

• Framework for emerging network
infrastructure of invoice operators throughout
Europe
develop criteria for interworking of operators for
electronic invoices in Europe, and
develop registry and criteria for certification of
operators.

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NEXT STEPS

NEXT STEPS

• All documents are public
• Open for Review
• Open for active participation in Workshop
• Next public conference June 2009 with Final
results
• www.e-invoice-gateway.net

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Contacts

Stefan Engel-Flechsig
Legal Counsel
Co-Chairman of CEN/ISSS Workshop on
Electronic Invoices in Europe
stefan@engel-flechsig.de
+49 228 28 98 253 (office)
+49 172 944 70 93 (mobile)

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