CWA 16464-3:2012 en

Electronic invoicing - Part 3: Conformance Criteria for Interoperability between Electronic Invoicing Services

52,00 62,92 Incl BTW

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Status Definitief
Aantal pagina's 14
Gepubliceerd op 01-05-2012
Taal Engels
This CWA is published in the wake of three significant recent developments affecting electronic invoicing in Europe: - In November 2009 the European Commission e-Invoicing Expert Group[11] published a set of Guidance Recommendations for Interoperability intended to guide stakeholders who make use of e-invoicing within the European Union. These recommendations form part of the proposed EEIF (European E-invoicing Framework) as set out in the Expert Group’s Final Report. - On July 13, 2010, the Council of the European Union adopted a new Directive that should simplify e-invoicing in Europe in the future. It is Directive 2010/45/EU[9] amending Directive 2006/112/EU. Three significant components of that Directive inform this CWA: A. First, “business controls” have been elevated as a suitable means of proving the “authenticity” and “integrity” of the electronic invoices. B. Second, the Directive adopts the general principle that electronic invoices and paper invoices should be treated equally, with no greater burdens imposed on one over the other form of invoice. C. Third, EU member countries have until January 1, 2013 to adopt national legislation implementing this new directive. This CWA is published before that process is complete and therefore the authors cannot be certain whether new national variations - and legal barriers-will be introduced among member states when they adopt their own legislation. - On December 2, 2010, the European Commission issued a communication titled “Reaping the benefits of Electronic Invoicing in Europe”[6]“, which calls for more action to accelerate adoption of e-invoicing in Europe. The Commission announced a goal that e-invoicing will be the “predominant” means of invoicing in Europe by 2020. In the latter communication, the Commission requested CEN to develop a “Code of Practice” to be adopted by trading parties, service providers and public authorities to include a consistent terminology and a definition of roles and responsibilities of the distinct actors in the e-invoicing process. This CWA defines elements relating to interoperability between einvoicing services that are included in that Code of Practice. The Code of Practice itself is the subject of a separate CWA 00005.


ICS-code 35.240.63
Engelse titel Electronic invoicing - Part 3: Conformance Criteria for Interoperability between Electronic Invoicing Services



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