CEN ISSS Public Workshop 20080619 Jk Overview On Compliance Of Electronic Invoices3 Update Os[1]
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CEN ISSS Public Workshop 20080619 Jk Overview On Compliance Of Electronic Invoices3 Update Os[1]

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CEN ISSS presentation during the Workshop on e-invoicing in Brusselson June 19th, 2008

CEN ISSS presentation during the Workshop on e-invoicing in Brusselson June 19th, 2008

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  • 1. eInvoicing Public Meeting Brussels, 19 June 2008 Overview on compliance of electronic invoices WG 2 Joost Kuipers Netherlands/Belastingdienst
  • 2. The Programfor WG 2 Overview on compliance of electronic invoices Joost Kuipers Compliance of electronic invoices Christiaan van der Valk and Olaf Schrader Legal and regulatory inhibitors Dave Chambers eInvoicing Public Meeting Brussels, 19 June 2008 CEN – all rights reserved ©2005
  • 3. Outline scope of CWA 2 Compliance of electronic invoice implementations with Council Directive 2001/115/EC and the national legislation as regards electronic invoices Chair: Joost Kuipers Technical editor: Mounir El-Khoury (VAT) Administrations (Fiscalis): NL, UK, IT, ES, RO Trade & Industry, Application Service Providers Legal Experts and consultants e-Invoicing WG2 : 2 Sub Groups eInvoicing Public Meeting Brussels, 19 June 2008 CEN – all rights reserved ©2005
  • 4. Activities, Subgroup 1 Criteria for certification of service providers and e-invoice solutions A framework for tax authorities to audit VAT invoice solutions Participants: Jacqueline Wijnands, Dave Chambers, Mounir El-Khoury, Patrick Frijns, Danny Kuijper, Joost Kuipers, Olaf Schrader, Christian van der Valk, René de Waard eInvoicing Public Meeting Brussels, 19 June 2008 CEN – all rights reserved ©2005
  • 5. Activities, Subgroup 2 Legal requirements in member states as regards cross border exchange of electronic invoices Recommendation of changes in the legal environment for electronic invoicing Participants: Dave Chambers, Tony Nisbett, Eloy Ruiz, Olaf Schrader, Greg Gosling, Daniella Cross, Alexandra Sladek, Marina Ferraro, Fabio Cavraro, Franco Ruggieri, Wolfgang Matt, Mounir El-Khoury eInvoicing Public Meeting Brussels, 19 June 2008 CEN – all rights reserved ©2005
  • 6. CEN/FISCALIS E-INVOICING GOOD PRACTICE GUIDELINE Joint initiative between CEN and Fiscalis Business process analysis (matrix) included a commentary paper: for business (including service providers): to get in control for external auditors (including tax auditors): to be able to verify if a business is in control. The model is based on trust in companies but verifiable for external audit. eInvoicing Public Meeting Brussels, 19 June 2008 CEN – all rights reserved ©2005
  • 7. What about the FPG? eInvoicing Public Meeting Brussels, 19 June 2008 CEN – all rights reserved ©2005
  • 8. FISCALIS Project Group on e-audit Develop and stimulate the use of new audit technologies by tax administrations and in particular build on the ongoing developments in the field of e-auditing; Steering group (Belgium, Denmark, Finland, France, Germany, Italy,The Netherlands, Portugal, Sweden and The United Kingdom. Chaired by DG TAXUD) Contact persons in every Member State; Brother countries system; eInvoicing Public Meeting Brussels, 19 June 2008 CEN – all rights reserved ©2005
  • 9. Fiscalis Project Group on e-audit (2) Meetings of the steering group; Workshops for the e-audit contact persons; Seminars on e-audit; Targeted fiscalis exchanges; Twinning projects; Other exchange of information: - CIRCA - E-audit European forum eInvoicing Public Meeting Brussels, 19 June 2008 CEN – all rights reserved ©2005
  • 10. Guidance papers: Guidance papers produced: “E-audit roadmap”, “ERP systems”, “E-commerce”, “audit automation”; New activities: “audit of e-invoicing”, “audit of packages”, “remote access/audit”, “audit automation”, “promotion of e- audit”; What about the use eInvoicing Public Meeting Brussels, 19 June 2008 CEN – all rights reserved ©2005
  • 11. Activity “audit of e-invoicing” Audit process facilitation: Producing of audit standards (guidance paper) for tax auditors. Including verification of the authenticity and integrity of invoice transmissions; Produce training standards (requirements) for different target groups; Central point (network) for questions. eInvoicing Public Meeting Brussels, 19 June 2008 CEN – all rights reserved ©2005
  • 12. Back to Electronic Invoices and Compliance eInvoicing Public Meeting Brussels, 19 June 2008 CEN – all rights reserved ©2005
  • 13. The perception of complexity and not clear (VAT-)regulation. UNCERTAINTY Corporate e-invoicing users, Service Providers and solution vendors that are taking steps to develop and maintain VAT-compliant services naturally have a desire to have to a concrete yardstick against which to measure and with which to demonstrate their compliance Today, most tax administrations do not provide accreditation services or self-assessment programmes to assist e-invoicing users or their Service Providers to ascertain that e-invoicing systems are VAT-compliant. eInvoicing Public Meeting Brussels, 19 June 2008 CEN – all rights reserved ©2005
  • 14. A even more joint project? eInvoicing Public Meeting Brussels, 19 June 2008 CEN – all rights reserved ©2005
  • 15. So the CWA ‘CEN/Fiscalis e-Invoicing Good Practice Guidelines (Guidelines)’ covers: WG2- Task 1 Development of Good Practices for Service Providers and e-invoicing solutions WG2 - Task 2 Development of a framework for tax administrations to audit electronic VAT invoicing solutions WG3 - Cost effective authenticity and integrity eInvoicing Public Meeting Brussels, 19 June 2008 CEN – all rights reserved ©2005
  • 16. The SCOPE: The Guidelines are: A reference tool Basis for EU VAT compliance The Guidelines are proposed merely as voluntary self-regulation. eInvoicing Public Meeting Brussels, 19 June 2008 CEN – all rights reserved ©2005
  • 17. The layer model: SAS70 (TPM) Audit of SOX-audit annual accounts External audit Tax audit Business Other audit techniques Internal control in control statement (SOX) eInvoicing Public Meeting Brussels, 19 June 2008 CEN – all rights reserved ©2005
  • 18. Disclaimer Ohne Gewähr (what are they not): They are not specific to a Member State Nor are they a substitute for complying with Member States requirements But they may assist in clarifying the basics for compliant e-invoicing processes underlying most EU Member States’ laws relating to e- invoicing In case of conflict between the Guidelines and applicable law, the latter shall always prevail. eInvoicing Public Meeting Brussels, 19 June 2008 CEN – all rights reserved ©2005
  • 19. The Guidelines are addressed to: Companies engaged in e-invoicing Service and solution providers offering e- invoicing functionality. Internal and external auditors. VAT auditors in tax administrations eInvoicing Public Meeting Brussels, 19 June 2008 CEN – all rights reserved ©2005
  • 20. Summary recommendations at the this stage: Invite all auditors specialising in e-invoicing applications and VAT administrations to review the Guidelines; Invite companies, Service Providers, Banks and developers of e-invoicing solutions to assess the applicability; Consult the Steering group of the Fiscalis Project Group e-Audit on how to promote the Guidelines; Consult DG/TAXUD to ensure as high a level as possible of acceptance in Member States; Consult the Commissions Expert Group on E-invoicing. eInvoicing Public Meeting Brussels, 19 June 2008 CEN – all rights reserved ©2005
  • 21. And now part II Christiaan and Olaf... eInvoicing Public Meeting Brussels, 19 June 2008 CEN – all rights reserved ©2005