CWA 16047:2009 en

E-Invoicing Compliance Guidelines - Commentary to the Compliance Matrix


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Status Definitief
Aantal pagina's 46
Gepubliceerd op 01-12-2009
Taal Engels
This Commentary complements a spreadsheet-based tool (the Compliance Matrix, given in Annex 1) developed by CEN in cooperation between companies and tax administrations. The two documents together constitute a multipart CWA called E-Invoicing Compliance Guidelines Commentary and the Compliance Matrix (the Guidelines)1. This Commentary consists of the following sections: . Section 4, Objectives and Process Model Provides an overview of the objectives and process model used as the basis of good practices. . Section 5, e-Invoicing Basics Provides basic guidance on good practices for e-invoicing. This is a simplified version of the comprehensive guidance given in section 6. This is particularly relevant to SMEs but also provides a general process basis for and introduction to the comprehensive description of risks and controls given in section 6. Whilst section 5 is targeted at SME's, where an SME is trading exclusively with large organisations or using a Service Provider, it may be sufficient for the SME to ensure that practices such as those provided in section 6 are applied by their trading partners or Service Provider. . Section 6, Comprehensive Guidance Provides comprehensive guidance on good practices for e-invoicing using the Compliance Matrix. This section is primarily targeted at large organisations and Service Providers to select compliance appropriate to their environment. . Section 7, Further Technical Guidance Provides further technical guidance on the use of various business control techniques. . Annex 1, E-Invoicing Compliance Guidelines Matrix Provides practioners with an instrument for (self-) certification and to ensure cost-effective auditability


ICS-code 35.240.60
Nederlandse titel E-Invoicing Compliance Guidelines - Commentary to the Compliance Matrix
Engelse titel E-Invoicing Compliance Guidelines - Commentary to the Compliance Matrix



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