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 REVIEWInternet: “linksys”

COMPLIANCE OF ELECTRONIC INVOICE SOLUTIONS IN EUROPE19th June 2008, Brussels

STEFAN ENGEL-FLECHSIG

©2005 CEN – all rights reserved

eInvoicing Public MeetingBrussels, 19 June 2008

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 Valk12.15 WG2: Legal and regulatory inhibitors – Dave Chambers

AGENDA PART 1



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 & tea16.00 WG 1: Raising awareness of electronic invoices -

Georg Lindsberger & Helmut Aschbacher 16:30 Final discussions and recommendations from the

audience17:00 Wrap-up, close of meeting & networking

AGENDA PART 2



• 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

# 1: Fill the gaps

© 2008 CEN – all rights reserved 19.06.2008

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• 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

# 2: Support Compliance


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• 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 vitalInput 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 detailWhat is the needed framework ?What is the address database ?

# 3: Embrace emerging technical solutions


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• 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)

ORGANISATION


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• Meetings 2007: 26th October 20075th December 2007

• Meetings every quarter 2008• 28th February 2008

15th May 20081st Public Conference: 19th June 2008 (draft deliverables )11th September 2008November 2008

• Meetings 20092nd Public Conference September 2009 (final deliverables)

TIMETABLE



• Adoption programme for increased electronic invoicing in European business processes

• This will include activities likesupport 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, andcoordinate national implementation guidelines in local language.

• First proposal discussed and approved in Graz

PROPOSED CWA # 1


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• 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..

• This will include activities likedevelop 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, andrecommend needed changes in the legal environment for electronic invoicing.

PROPOSED CWA # 2


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• Cost-effective authenticity and integrity of electronic invoices regardless of formats and technologies

• This will include activities likeassess 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.

PROPOSED CWA # 3


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• Implementation of compliant electronic invoice systems in using emerging technologies and business processes

• This will include activities likeAssess 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.

PROPOSED CWA # 4


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• Framework for emerging network infrastructure of invoice operators throughout Europe

• This will include activities likedevelop criteria for interworking of operators for electronic invoices in Europe, anddevelop registry and criteria for certification of operators.

PROPOSED CWA # 5


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COMPLIANCE OF ELECTRONIC INVOICE SOLUTIONS IN EUROPE

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

NEXT STEPS


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http://www.e-invoice-gateway.net/

A NOTE OF THANKS ….

A SPECIAL NOTE OF THANKS ….



Stefan Engel-Flechsig

Legal Counsel

Co-Chairman of CEN/ISSS Workshop on Electronic Invoices in Europe

[email protected]

+49 228 28 98 253 (office)

+49 172 944 70 93 (mobile)

Contacts


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mailto:[email protected]

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

Business

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