Over deze norm
This Code of Practice is a response to European Commission Communication COM (2010) 712 of 2 December 2010, specifically Action 3.1: CEN should develop by end of 2011, a Code of Practice taking into account the work of the Expert Group on e-invoicing. This Code of Practice, to be adopted by trading parties, service providers and public authorities, should include a consistent terminology and a definition of roles and responsibilities of the distinct actors within the e-invoicing process. This Code of Practice provides a framework of best practices for: - Taxable persons who wish to send or receive electronic invoices in the European Union, whether as unstructured data (Section II.A) or structured data (Section II.B); - Service Providers who assist those businesses (Section III); and - Public Administrations (Section IV). These best practices, if followed, will enable practitioners to comply with the relevant legislation and contribute to the European Commission’s ‘A Digital Agenda for Europe’ initiative. The principles and best practices described in this document are for general guidance and information purposes and should not be considered the complete or exhaustive means to demonstrate compliance with applicable national legislation. The best practices introduced in this document are expanded upon in the CEN CWAs produced by the CEN E-Invoicing Workshop Phase 3. This Code of Practice is intended to apply to all scenarios in which electronic invoices are exchanged, including: - 2-Corner Model (direct bilateral transmission of electronic invoices from one Trading Party to another); - 3-Corner Model (both Trading Parties are connected to a single service provider); and - 4-Corner Model (each Trading Party is connected to or supported by its own service provider). While this Code of Practice is intended to address each of the scenarios, Trading Parties should not be compelled to use any scenario and should remain free to use the scenario most appropriate for that Trading Party’s business.
||Code of Practice for Electronic Invoicing in the European Union