6 Jul 2020, 11:38am
Certified Scanning EADTrust Europe Invoices and receipts Legal value

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  • Principal especialista en Auditoría de Digitalización Certificada en España.

  • Certified scanning of invoices and receipts in Europe and other countries

    The possibility of digitising paper invoices and receipts across Europe was consolidated following the publication of Council Directive 2010/45/EU of 13 July 2010 amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing.

    When transposing the Directive, the Member States adapted their legislation by simplifying the requirements of integrity and authenticity of the previous regulations, and adding the requirement of legibility.

    The legibility requirement had previously been considered to be implicit, but in the case of eInvoicing, given the possibility of applying different codifications in EDI systems and in structured information invoice systems (in pure XML formats such as facturae or in mixed XML-PDF formats such as ZUGFeRD) it may not be so obvious that invoices should be understandable by humans.

    Authenticity requirements could be solved by management controls, such as those implemented in ERPs, which allow to link an order to a delivery note and this to an invoice.

    In some countries, electronic signatures remained the preferred method for providing authenticity to invoices and receipts managed and stored electronically, while in others the formal aspects of authenticity management were reduced and assumed to be unnecessary since no security management guidelines were followed for paper invoices and the summary conclusion of the directive was that paper and electronic invoices should be treated equally.

    Over time, other legal developments regarding electronic invoicing (such as the obligation for suppliers to invoice public sector entities electronically) have reduced the novelty and importance of technologies aimed at preserving invoices and receipts digitally, even when they have been sent on paper.

    However, multinational travel expense management and control systems are increasingly used for their practical advantages at the organizational level and for the cost savings involved in their use, and more and more companies are adopting them.

    And these systems must deal with the fact that billing and invoicing regulations are fragmented in Europe with as many variations as countries, despite attempts to harmonize by the Directives. And the problem becomes more complicated if the rules of other relevant countries such as Australia, the United States, Japan and Latin American countries are taken into account.

    In view of this situation, EADTrust has carefully studied the rules applicable to invoicing and to the possible digitization of invoices and receipts by invoice recipients in all European Union countries and in many other countries, in order to identify as many requirements as possible, so that, by implementing all of them, travel expense management solutions can maintain the validity of the digitized versions of the documents they deal with in any jurisdiction.

    Some of the surveyed European Union countries have been

    • Austria
    • Belgium
    • Germany
    • Italy
    • Luxembourg
    • Netherlands
    • Portugal

    Other countries outside of the European Union have also been analysed:

    • Australia
    • Japan
    • New Zealand
    • Switzerland
    • United Kingdom
    • United States

    An interesting aspect is that several countries have developed national regulations for Certified Digitization in a broad sense, applicable to any document, which normally requires passing an audit and certification process. These include Luxembourg (Prestataires de Services de Dématérialisation ou de Conservation) and Italy (“Conservazione Sostitutiva” and “Conservazione digitale dei documenti informatici“). However, for the conservation of certain documents such as invoices and receipts the procedure is simpler, and derives from the state regulations on invoicing.

    Contact EADTrust at +34 91 7160555 if you are considering to extend to different countries the possibility of using a Certified Scanning software. We can help you.

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  • Manual de La Factura Electrónica

    Libro redactado por nuestros expertos y publicado por ASIMELEC y Red.es Acceso al libro digital La factura electrónica redactado por los expertos de EADTrust