This document discusses several tasks related to standardizing electronic invoicing in Europe. It covers revising the definition of electronic data interchange (EDI) to be more open and flexible. It discusses developing core invoice components and identifiers for parties and products according to UN/CEFACT standards. It also addresses developing standard codes to replace explanatory text clauses on invoices and summarizes the results of a survey of EU member states on invoice data content and storage requirements. The overall goal is to establish more interoperability and address differences between member states' regulations to help enable cross-border electronic invoicing.
This document provides a code of practice on electronic invoicing in Europe. It was approved by the EU Expert Group Plenary on March 24, 2009. The code of practice aims to provide legal certainty for businesses processing electronic invoices and foster an environment of mutual trust between businesses and authorities. It establishes core principles for electronic invoicing including technology neutrality, business controls, auditability, and proportionality. The code of practice also discusses implementation of the principles and benefits for tax authorities and businesses.
Eu Action Plan On eSignatures And eIdentificationFriso de Jong
This document presents an action plan from the European Commission to enhance the cross-border interoperability of e-signatures and e-identification. It aims to facilitate the provision of cross-border public services in the EU single market. The plan contains two parts, with the first focusing on improving the use of qualified electronic signatures and advanced electronic signatures based on qualified certificates across borders. The second part addresses enhancing the cross-border interoperability of electronic identities. Key actions include establishing trust in e-signatures from other EU countries and enabling validation of e-signatures that originate from outside a member state. The plan seeks to build on existing EU legal frameworks while addressing technical and organizational barriers limiting the cross-border use of e-signatures
Tieto inga major_ecr_presentation englishECR Community
The document discusses e-invoicing practices in Europe. It defines e-invoicing and electronic invoice presentment and payment workflows. It describes different e-invoice data formats and challenges due to varying tax and legal requirements in different countries. It provides an example of Tieto's e-invoicing service demonstrating conversion of invoices to appropriate formats and signing with digital signatures according to the issuer and receiver countries' requirements. It discusses the current and proposed new EU VAT directives regarding e-invoicing. It also describes Tieto's concept of banks providing "white-label" e-invoicing platforms and services to their customers.
This interim report summarizes Tele2's financial performance in the second quarter of 2014. Some key points:
- Net sales were SEK 6,343 million, down 1% year-over-year due to lower fixed line revenues, but mobile service revenue grew 7% driven by increased mobile data usage.
- EBITDA was SEK 1,466 million, down 1-4% due to expansion costs in mobile and competition in fixed broadband, but mobile data monetization provided support.
- Tele2 agreed to sell its Norwegian business to TeliaSonera for SEK 5.1 billion, which will be reported separately going forward as discontinued operations.
Tele2 AB reported financial results for the second quarter of 2013. The company saw strong customer growth across its markets, with a total of 455,000 new mobile customers. Total revenue was SEK 7.5 billion, with mobile revenue growing 6% to SEK 5.4 billion. EBITDA was SEK 1.5 billion, equivalent to a 20% margin. Key markets like Sweden, Norway, and the Netherlands saw continued customer and revenue growth, with a focus on expanding 4G networks and driving more customers to postpaid plans.
EBL input to EC consultation on the Final Report of the Expert Group on e-Inv...European e-Business Lab
The document provides comments from the European e-Business Lab (EBL) in response to a consultation on the final report of the Expert Group on e-Invoicing. Some key points made by EBL include:
- Support for the recommendation to harmonize and clarify the legal and VAT framework to ensure equal treatment of paper and electronic invoices.
- Emphasis on the need for a single global e-business messaging standard to promote adoption.
- Agreement with the proposed Code of Practice but noting it only applies to B2B.
- Need for simplification, communication, and standards convergence to facilitate mass adoption by SMEs.
- Support for the principles in the Code of Practice but emphasis on the
The EU ministers responsible for the Information Society Policy on the occasion of the Informal Ministerial Meeting in Granada, on 19 April 2010, agreed on the key actions for the European Digital Agenda, based on the EU2020 strategy.
This document provides a code of practice on electronic invoicing in Europe. It was approved by the EU Expert Group Plenary on March 24, 2009. The code of practice aims to provide legal certainty for businesses processing electronic invoices and foster an environment of mutual trust between businesses and authorities. It establishes core principles for electronic invoicing including technology neutrality, business controls, auditability, and proportionality. The code of practice also discusses implementation of the principles and benefits for tax authorities and businesses.
Eu Action Plan On eSignatures And eIdentificationFriso de Jong
This document presents an action plan from the European Commission to enhance the cross-border interoperability of e-signatures and e-identification. It aims to facilitate the provision of cross-border public services in the EU single market. The plan contains two parts, with the first focusing on improving the use of qualified electronic signatures and advanced electronic signatures based on qualified certificates across borders. The second part addresses enhancing the cross-border interoperability of electronic identities. Key actions include establishing trust in e-signatures from other EU countries and enabling validation of e-signatures that originate from outside a member state. The plan seeks to build on existing EU legal frameworks while addressing technical and organizational barriers limiting the cross-border use of e-signatures
Tieto inga major_ecr_presentation englishECR Community
The document discusses e-invoicing practices in Europe. It defines e-invoicing and electronic invoice presentment and payment workflows. It describes different e-invoice data formats and challenges due to varying tax and legal requirements in different countries. It provides an example of Tieto's e-invoicing service demonstrating conversion of invoices to appropriate formats and signing with digital signatures according to the issuer and receiver countries' requirements. It discusses the current and proposed new EU VAT directives regarding e-invoicing. It also describes Tieto's concept of banks providing "white-label" e-invoicing platforms and services to their customers.
This interim report summarizes Tele2's financial performance in the second quarter of 2014. Some key points:
- Net sales were SEK 6,343 million, down 1% year-over-year due to lower fixed line revenues, but mobile service revenue grew 7% driven by increased mobile data usage.
- EBITDA was SEK 1,466 million, down 1-4% due to expansion costs in mobile and competition in fixed broadband, but mobile data monetization provided support.
- Tele2 agreed to sell its Norwegian business to TeliaSonera for SEK 5.1 billion, which will be reported separately going forward as discontinued operations.
Tele2 AB reported financial results for the second quarter of 2013. The company saw strong customer growth across its markets, with a total of 455,000 new mobile customers. Total revenue was SEK 7.5 billion, with mobile revenue growing 6% to SEK 5.4 billion. EBITDA was SEK 1.5 billion, equivalent to a 20% margin. Key markets like Sweden, Norway, and the Netherlands saw continued customer and revenue growth, with a focus on expanding 4G networks and driving more customers to postpaid plans.
EBL input to EC consultation on the Final Report of the Expert Group on e-Inv...European e-Business Lab
The document provides comments from the European e-Business Lab (EBL) in response to a consultation on the final report of the Expert Group on e-Invoicing. Some key points made by EBL include:
- Support for the recommendation to harmonize and clarify the legal and VAT framework to ensure equal treatment of paper and electronic invoices.
- Emphasis on the need for a single global e-business messaging standard to promote adoption.
- Agreement with the proposed Code of Practice but noting it only applies to B2B.
- Need for simplification, communication, and standards convergence to facilitate mass adoption by SMEs.
- Support for the principles in the Code of Practice but emphasis on the
The EU ministers responsible for the Information Society Policy on the occasion of the Informal Ministerial Meeting in Granada, on 19 April 2010, agreed on the key actions for the European Digital Agenda, based on the EU2020 strategy.
EU onderzoekt extra belasting fossiele brandstoffenThierry Debels
De EU laat een studie uitvoeren: 'The role of Energy Taxation and Prices for the Clean Energy Transition in the Context of Sector Integration and Carbon Border Mechanisms: Energy System Modelling and Future Scenarios'.
Business Plan for a CEN Workshop on eInvoicing phase 3Friso de Jong
The Workshop will have an Assistant to support the Co-Chairs and the Secretariat. The
Assistant will be paid for his/her work.
Secretariat:
The Secretariat will be provided by CEN/ISSS. The Secretariat will provide the following
services:
- Organisation of plenary meetings and other events
- Management of documentation and records
- Maintenance of the Workshop website
- Support for electronic collaboration
- Financial management
- Reporting
Project Teams:
The four projects will each require a Project Team of paid experts to carry out the drafting
work. The estimated budget for the Project Teams is:
Project Team 1: € 30.000
Project Team
EU Commission: reaping the benefits of e invoicing dec 2010Friso de Jong
This document discusses the benefits of electronic invoicing (e-invoicing) in Europe and actions to promote its adoption. It notes that e-invoicing could generate annual savings of €240 billion by reducing costs and increasing automation. However, adoption rates remain low due to fragmented rules and a lack of interoperability between solutions. The document recommends establishing common e-invoicing standards, addressing legal barriers, and setting up forums to encourage cooperation among stakeholders toward the goal of making e-invoicing widespread by 2020.
Cwa4 Emerging Network Infrastructure Of E Invoice SpDanny Gaethofs
The CEN/ eInvoicing 2 Workshop presents the following draft CWAs for public review
- CWA2c-Monitoring_legal_requirements_for_cross_border_e-Invoicing.pdf
- CWA1 Adoption programme for increased eInvoicing in European business processes
- CWA2a e-Invoicing Compliance Guidelines Commentary
- CWA2b e-Invoicing Compliance Guidelines_v0.90-b
- CWA3 Assessing new business processes and technologies for eInvoicing
- CWA4 Emerging network infrastructure of eInvoice service providers throughout Europe
Comments have to be written down in the attached template and to be sent to the Secretary by 20 August 2009 at the latest.
More information on : http://www.cen.eu/cenorm/sectors/sectors/isss/activity/einvoicing_2.asp
Please forward this message to any interested party.
Comments can also be posted on ebusiness knowledge village
on Slideshare
http://www.slideshare.net/group/electronic-business-knowledge-village
on linkedin
http://www.linkedin.com/groups?gid=1106767
Dit document beschrijft het aanleveren van gestructureerde elektronische berichten bij de
overheid via Digipoort (voorheen Overheidstransactiepoort).
Dit document is bestemd voor ontwikkelaars van programmatuur voor het aanleveren van
gestructureerde berichten aan de overheid via deze infrastructuur. Het beschrijft hoe gebruik
kan worden gemaakt van de betrokken webservice: de aanleverservice. De specificatie van
het bij Digipoort aan te leveren bericht (de zogenaamde payload) vormt geen onderdeel van dit document. De specificatie van deze payload verschilt per berichtsoort en wordt
beschikbaar gesteld door de overheidsinstantie waar de aanlevering voor is bestemd.
Cwa 16050, A Framework For The Emerging Network Infrastructure Of E Invoice S...Friso de Jong
This document provides a framework for interoperability between electronic invoice service providers throughout Europe. It outlines scenarios for interconnecting service providers, criteria for service providers, and requirements for agreements between them. It also discusses data interchange standards, routing, addressing, and acknowledgments. The document recommends approaches for converting between different invoice formats, preserving minimum information, and archiving original invoices. It describes benefits of third party services like address registries and certification centers. The overall aim is to facilitate reliable electronic invoicing between businesses across Europe.
The document discusses e-invoicing in Europe. It notes that e-invoices surpassed 1 billion in volume but still only account for 5% of invoices. Adoption varies across countries and industries, with larger firms pushing smaller ones to use e-invoices. While e-invoices can reduce costs, the biggest savings come from streamlining billing processes, not just digital invoices. Whether e-invoices drive process improvements or are simply the last step remains unclear.
The document provides guidelines for executing pilot projects based on CEN ISSS WS/BII profiles. It outlines templates for a pilot project plan and report. The project plan template should cover requirements, goals and objectives, evaluation criteria, tools, profiles, risks, and external planning. The report template focuses on documenting the execution of the pilot, outcomes, lessons learned, and experiences. Templates are provided to help ensure pilots are set up and executed consistently to meet PEPPOL goals and facilitate knowledge sharing.
This document summarizes the work of the CEN/ISSS WORKSHOP eInvoicing Phase 2 working group TG5 on developing a framework for interconnectivity between emerging electronic invoice operators throughout Europe. The working group discussed topics including the importance of interconnectivity as e-invoicing volumes increase, topics within and outside the scope of their work, and deliverables such as interoperability guidelines, data interchange standards, and addressing common challenges like invoice conversion. The group aims to establish conformity criteria to enable interoperability across networks and develop uniform rules for authenticating original invoices.
Isis Papyrus Document Capture SolutionsFriso de Jong
Papyrus Capture was used to automate the processing of over 10,000 documents received daily by Telekom Austria. The documents were scanned and classified into over 30 different types using Papyrus Capture and FreeForm technology. Key index data such as customer number, area code, postal code, and telephone number was automatically extracted from the documents using intelligent recognition. Documents requiring human review were flagged for operator verification. The automated system provided transparency and improved processing capabilities, allowing Telekom Austria to achieve new processing targets and improve customer service.
The document provides a summary of the final report from the European Commission's Expert Group on e-invoicing. Some of the key points included:
1. The report proposes the European Electronic Invoicing Framework (EEIF) to establish standards and recommendations to promote open and interoperable e-invoicing across Europe.
2. The EEIF defines a vision for e-invoicing becoming the predominant invoicing method in Europe within 5-8 years, with harmonized legal/tax frameworks and widespread adoption of standards.
3. The report makes several recommendations, including focusing on SME needs, harmonizing legal/VAT frameworks based on equal treatment of paper/e-invoices, creating
The document summarizes a conference on electronic invoicing held in Brussels on June 18, 2009. It provides an overview of the E-Invoice Gateway initiative, which aims to create a central online platform for information sharing about e-invoicing among experts from different European countries. The summary reports that the platform currently includes information on 90 organizations and 24 countries, and sees over 5,000 visitors per month. Participants are encouraged to get involved by enlisting their organizations and subscribing to the monthly newsletter.
The IDABC programme has evolved since 1995 from a modest project for data interchange between administrations to a key element in developing interoperable eServices across the EU. It has helped establish operational, interoperable networks between national administrations and launch pan-European services like Your Europe. IDABC also helped develop the Interactive Policy Making portal, an important tool for consulting stakeholders on new legislation. The programme now lays the foundations for an ecosystem of interoperable eGovernment services at EU and national levels.
El documento discute si los trabajadores declarados en incapacidad permanente sin derecho a pensión debido a falta de periodo de cotización tienen derecho a asistencia sanitaria. Explica que actualmente no hay una norma que les otorgue este derecho en el primer supuesto de trabajadores que pasaron por incapacidad temporal. Sin embargo, en el segundo supuesto de trabajadores que solicitaron pensión de incapacidad permanente directamente, sí conservan el derecho a asistencia sanitaria durante los 90 días siguientes a dejar de trabajar.
Iman Maleki is an Iranian painter born in 1976 who is known for creating hyperrealistic paintings that look indistinguishable from photographs. He studied painting from a young age and was taught by one of Iran's greatest realist painters. Maleki has had great success exhibiting his paintings, including in important shows in Tehran art museums and galleries. He is considered one of the best realist painters in the world due to his unbelievable technique and talent for making paintings appear identical to photographs.
The document announces that a youth group that previously met at The Gate is now meeting at the Kings Centre on Sundays from 7:30-9:30pm. It also advertises an event called Newday 2009 happening August 1st-6th at the Norfolk Showground, with discounts available when booking by March 13th, and provides a website and contact for more information.
El documento describe los conceptos de transmisión, comunicación y sistemas de comunicación. La transmisión se define como el transporte de una señal que transporta información a través de un medio y puede ser analógica o digital. La comunicación es el proceso de transmitir información binaria entre dos o más puntos que están de acuerdo en el lenguaje de transmisión. Los sistemas de comunicación permiten el intercambio eficiente e fiable de información entre un emisor, un mensaje, un medio y un receptor.
EU onderzoekt extra belasting fossiele brandstoffenThierry Debels
De EU laat een studie uitvoeren: 'The role of Energy Taxation and Prices for the Clean Energy Transition in the Context of Sector Integration and Carbon Border Mechanisms: Energy System Modelling and Future Scenarios'.
Business Plan for a CEN Workshop on eInvoicing phase 3Friso de Jong
The Workshop will have an Assistant to support the Co-Chairs and the Secretariat. The
Assistant will be paid for his/her work.
Secretariat:
The Secretariat will be provided by CEN/ISSS. The Secretariat will provide the following
services:
- Organisation of plenary meetings and other events
- Management of documentation and records
- Maintenance of the Workshop website
- Support for electronic collaboration
- Financial management
- Reporting
Project Teams:
The four projects will each require a Project Team of paid experts to carry out the drafting
work. The estimated budget for the Project Teams is:
Project Team 1: € 30.000
Project Team
EU Commission: reaping the benefits of e invoicing dec 2010Friso de Jong
This document discusses the benefits of electronic invoicing (e-invoicing) in Europe and actions to promote its adoption. It notes that e-invoicing could generate annual savings of €240 billion by reducing costs and increasing automation. However, adoption rates remain low due to fragmented rules and a lack of interoperability between solutions. The document recommends establishing common e-invoicing standards, addressing legal barriers, and setting up forums to encourage cooperation among stakeholders toward the goal of making e-invoicing widespread by 2020.
Cwa4 Emerging Network Infrastructure Of E Invoice SpDanny Gaethofs
The CEN/ eInvoicing 2 Workshop presents the following draft CWAs for public review
- CWA2c-Monitoring_legal_requirements_for_cross_border_e-Invoicing.pdf
- CWA1 Adoption programme for increased eInvoicing in European business processes
- CWA2a e-Invoicing Compliance Guidelines Commentary
- CWA2b e-Invoicing Compliance Guidelines_v0.90-b
- CWA3 Assessing new business processes and technologies for eInvoicing
- CWA4 Emerging network infrastructure of eInvoice service providers throughout Europe
Comments have to be written down in the attached template and to be sent to the Secretary by 20 August 2009 at the latest.
More information on : http://www.cen.eu/cenorm/sectors/sectors/isss/activity/einvoicing_2.asp
Please forward this message to any interested party.
Comments can also be posted on ebusiness knowledge village
on Slideshare
http://www.slideshare.net/group/electronic-business-knowledge-village
on linkedin
http://www.linkedin.com/groups?gid=1106767
Dit document beschrijft het aanleveren van gestructureerde elektronische berichten bij de
overheid via Digipoort (voorheen Overheidstransactiepoort).
Dit document is bestemd voor ontwikkelaars van programmatuur voor het aanleveren van
gestructureerde berichten aan de overheid via deze infrastructuur. Het beschrijft hoe gebruik
kan worden gemaakt van de betrokken webservice: de aanleverservice. De specificatie van
het bij Digipoort aan te leveren bericht (de zogenaamde payload) vormt geen onderdeel van dit document. De specificatie van deze payload verschilt per berichtsoort en wordt
beschikbaar gesteld door de overheidsinstantie waar de aanlevering voor is bestemd.
Cwa 16050, A Framework For The Emerging Network Infrastructure Of E Invoice S...Friso de Jong
This document provides a framework for interoperability between electronic invoice service providers throughout Europe. It outlines scenarios for interconnecting service providers, criteria for service providers, and requirements for agreements between them. It also discusses data interchange standards, routing, addressing, and acknowledgments. The document recommends approaches for converting between different invoice formats, preserving minimum information, and archiving original invoices. It describes benefits of third party services like address registries and certification centers. The overall aim is to facilitate reliable electronic invoicing between businesses across Europe.
The document discusses e-invoicing in Europe. It notes that e-invoices surpassed 1 billion in volume but still only account for 5% of invoices. Adoption varies across countries and industries, with larger firms pushing smaller ones to use e-invoices. While e-invoices can reduce costs, the biggest savings come from streamlining billing processes, not just digital invoices. Whether e-invoices drive process improvements or are simply the last step remains unclear.
The document provides guidelines for executing pilot projects based on CEN ISSS WS/BII profiles. It outlines templates for a pilot project plan and report. The project plan template should cover requirements, goals and objectives, evaluation criteria, tools, profiles, risks, and external planning. The report template focuses on documenting the execution of the pilot, outcomes, lessons learned, and experiences. Templates are provided to help ensure pilots are set up and executed consistently to meet PEPPOL goals and facilitate knowledge sharing.
This document summarizes the work of the CEN/ISSS WORKSHOP eInvoicing Phase 2 working group TG5 on developing a framework for interconnectivity between emerging electronic invoice operators throughout Europe. The working group discussed topics including the importance of interconnectivity as e-invoicing volumes increase, topics within and outside the scope of their work, and deliverables such as interoperability guidelines, data interchange standards, and addressing common challenges like invoice conversion. The group aims to establish conformity criteria to enable interoperability across networks and develop uniform rules for authenticating original invoices.
Isis Papyrus Document Capture SolutionsFriso de Jong
Papyrus Capture was used to automate the processing of over 10,000 documents received daily by Telekom Austria. The documents were scanned and classified into over 30 different types using Papyrus Capture and FreeForm technology. Key index data such as customer number, area code, postal code, and telephone number was automatically extracted from the documents using intelligent recognition. Documents requiring human review were flagged for operator verification. The automated system provided transparency and improved processing capabilities, allowing Telekom Austria to achieve new processing targets and improve customer service.
The document provides a summary of the final report from the European Commission's Expert Group on e-invoicing. Some of the key points included:
1. The report proposes the European Electronic Invoicing Framework (EEIF) to establish standards and recommendations to promote open and interoperable e-invoicing across Europe.
2. The EEIF defines a vision for e-invoicing becoming the predominant invoicing method in Europe within 5-8 years, with harmonized legal/tax frameworks and widespread adoption of standards.
3. The report makes several recommendations, including focusing on SME needs, harmonizing legal/VAT frameworks based on equal treatment of paper/e-invoices, creating
The document summarizes a conference on electronic invoicing held in Brussels on June 18, 2009. It provides an overview of the E-Invoice Gateway initiative, which aims to create a central online platform for information sharing about e-invoicing among experts from different European countries. The summary reports that the platform currently includes information on 90 organizations and 24 countries, and sees over 5,000 visitors per month. Participants are encouraged to get involved by enlisting their organizations and subscribing to the monthly newsletter.
The IDABC programme has evolved since 1995 from a modest project for data interchange between administrations to a key element in developing interoperable eServices across the EU. It has helped establish operational, interoperable networks between national administrations and launch pan-European services like Your Europe. IDABC also helped develop the Interactive Policy Making portal, an important tool for consulting stakeholders on new legislation. The programme now lays the foundations for an ecosystem of interoperable eGovernment services at EU and national levels.
El documento discute si los trabajadores declarados en incapacidad permanente sin derecho a pensión debido a falta de periodo de cotización tienen derecho a asistencia sanitaria. Explica que actualmente no hay una norma que les otorgue este derecho en el primer supuesto de trabajadores que pasaron por incapacidad temporal. Sin embargo, en el segundo supuesto de trabajadores que solicitaron pensión de incapacidad permanente directamente, sí conservan el derecho a asistencia sanitaria durante los 90 días siguientes a dejar de trabajar.
Iman Maleki is an Iranian painter born in 1976 who is known for creating hyperrealistic paintings that look indistinguishable from photographs. He studied painting from a young age and was taught by one of Iran's greatest realist painters. Maleki has had great success exhibiting his paintings, including in important shows in Tehran art museums and galleries. He is considered one of the best realist painters in the world due to his unbelievable technique and talent for making paintings appear identical to photographs.
The document announces that a youth group that previously met at The Gate is now meeting at the Kings Centre on Sundays from 7:30-9:30pm. It also advertises an event called Newday 2009 happening August 1st-6th at the Norfolk Showground, with discounts available when booking by March 13th, and provides a website and contact for more information.
El documento describe los conceptos de transmisión, comunicación y sistemas de comunicación. La transmisión se define como el transporte de una señal que transporta información a través de un medio y puede ser analógica o digital. La comunicación es el proceso de transmitir información binaria entre dos o más puntos que están de acuerdo en el lenguaje de transmisión. Los sistemas de comunicación permiten el intercambio eficiente e fiable de información entre un emisor, un mensaje, un medio y un receptor.
Este documento presenta ejemplos de interrogaciones retóricas, que son preguntas formuladas sin esperar una respuesta real. Las interrogaciones retóricas dadas incluyen "¿Cuantas veces tengo que decirte que te vayas?", "¿y si caigo?" y "¿Para que añadirle mas azucar?".
Grover Cleveland served as the 22nd US President from 1885-1889 as a Democrat. His presidency was marked by a scandal over an alleged extramarital affair and accusations against his opponent James Blaine. Cleveland believed that the federal government should not provide direct relief to citizens and should limit its role, taking a "Bourbon Democrat" stance of smaller government. Key events during his presidency included the dedication of the Statue of Liberty, Geronimo's surrender, and the establishment of the Interstate Commerce Commission.
This document provides an overview of financial statement analysis and ratio analysis. It discusses the objectives of ratio analysis, different types of ratios including liquidity, leverage, activity and profitability ratios. It also explains the DuPont analysis method and how ratios can be used to evaluate past performance, benchmark against competitors, and help forecast future performance and stock returns. Examples are provided to illustrate liquidity, leverage, profitability and activity ratios using financial data from Dell.
CEN/ISSS Task 3. Service Provider Questionnaire ResultsFriso de Jong
1) A questionnaire was sent to 100 service providers regarding electronic invoicing, with 41 responses received from 9 European countries.
2) Respondents represented a variety of business areas, with most offering domestic B2B electronic invoicing. XML invoice transaction volumes varied greatly between respondents.
3) Key challenges identified included a lack of interoperability between countries and service providers due to different formats, unclear roles and responsibilities, and varying signature requirements. Respondents suggested increasing cooperation through standardization efforts.
CEN/ISSS Task 3. Storage of Electronic InvoicesFriso de Jong
The document discusses electronic invoice storage requirements across European Union member states. It notes that there are differences between countries in areas like the required storage duration, format, and location. Guidelines are needed to address issues that may arise from cross-border transactions due to these inconsistencies. The Working Group is tasked with developing recommendations for electronic invoice storage rules and guidelines for EU member states and service providers.
CEN/ISSS Task 3.4 eInvoice Reference ModelFriso de Jong
This document summarizes a presentation given at an e-invoicing public event in Brussels on April 11, 2006. It discusses the development of an e-invoice reference model to identify actors and roles, describe business processes and use cases using UN/CEFACT methodology. It provides high-level overviews of e-invoicing, the supplier-customer relationship, and VAT functionality. Specific business processes and VAT processes like declaration, verification, and cooperation are examined. The roles of service providers in activities like scanning, conversion, and storage are outlined. Authentication methods like digital signatures and EDI are also summarized.
European Directive on the Interconnection of Business Registers (Mr Ricco Dun...Corporate Registers Forum
The document discusses the EU Directive on Interconnection of Business Registers. It aims to improve cooperation between business registers across Europe by creating an electronic network. Key points include obligating registers to cooperate within this network, introducing a unique identifier for companies, and standardized procedures for cross-border mergers and branches. The directive would amend existing directives and delegate powers to the European Commission to define technical standards and procedures through future acts.
The document provides explanatory notes on the EU's Council Directive 2010/45/EU regarding VAT invoicing rules. It aims to help Member States implement the legislation uniformly and help businesses adapt to the new rules. The notes clarify key concepts and requirements around paper and electronic invoices, including ensuring the authenticity of origin, integrity of content, and legibility of invoices. It also covers topics like customer acceptance of electronic invoices, storage of invoices, and the issuance of invoices. The notes are intended as guidance and are not legally binding. Member States may also prepare their own national guides on the new VAT invoicing rules.
Etsi cabf plenary 2018-0607 - org identificationArno Fiedler
This document discusses the use of organizationIdentifier in EV certificates to include regulatory authorization numbers as required by PSD2. It provides background on PSD2 requirements, relevant ETSI standards for qualified certificates under PSD2, and proposes extending EV certificate guidelines to optionally include the organizationIdentifier field for regulatory purposes other than traditional registration information. Feedback is sought from the CAB Forum on this proposed extension.
Feedback on comments received on the mid-term report of the Expert-Group on e...Friso de Jong
The document summarizes feedback received on the mid-term report of the Expert Group on e-Invoicing. Key points from the feedback include:
- Most respondents welcomed the report and endorsed the vision of an EU framework to facilitate integrated e-invoicing solutions.
- There was agreement on the identified barriers and initial recommendations, but diverging views on how prescriptive legal requirements should be.
- Respondents emphasized the need for harmonized legal requirements, especially regarding VAT legislation, but some were concerned equal treatment alone could lead to fragmentation.
- Other areas in need of more clarity and harmonization included archiving requirements and the conversion of electronic documents.
- Ensuring interoper
E Invoicing Compliance Guidelines Special ReportFriso de Jong
The document introduces the new CEN E-Invoicing Compliance Guidelines and explains how they can help businesses implement e-invoicing processes with more legal certainty across Europe. It provides an overview of the existing legal framework for electronic invoicing in the EU, compliance challenges, and the role of European standards bodies in developing the guidelines. The guidelines establish requirements for auditability, authenticity, integrity, and legal compliance of e-invoicing processes. They also describe options for ensuring invoice integrity and authenticity, including process-level and data-level controls, and classify common implementation approaches. The guidelines aim to enable cost-effective e-invoicing and provide a framework for effective tax audits.
Electronic Signatures as Obstacles for Cross-Border eProcurement in EuropeFriso de Jong
This document summarizes a study on the legal obstacles to cross-border e-procurement in Europe, specifically regarding electronic signatures. The study found that while e-procurement works within individual countries, it has not been successfully implemented across borders due to a lack of technical interoperability and legal harmonization of electronic signatures. Different countries have implemented the EU's electronic signature directive in different ways, resulting in divergent national regulations. The study provides recommendations for revising EU legislation and national laws to better align requirements for electronic signatures in e-procurement and enable cross-border use.
CWA 16046, Adoption programme for increased electronic invoicing in European ...Friso de Jong
This document summarizes the processes established for an online platform called the E-Invoice Gateway. The platform aims to build a community of practice around electronic invoicing in Europe. Key processes include:
1) Enlisting organizations involved in e-invoicing who can publish their profiles.
2) Establishing a lead point of contact (called a Country Information Manager) for each European country to provide e-invoicing content and promote the platform.
3) Collecting country-specific information on technical, legal and organizational aspects of e-invoicing through the managers.
4) Providing workgroups collaborating on e-invoicing standards a way to publish results on the platform.
5
Vlaamse Landmaatschappij reist voor miljoen euro wereld rondThierry Debels
This notice announces an open procedure for a framework agreement for exhibition, fair and congress organization services. The estimated value is 1,000,000 EUR. The agreement is for services related to international travel and has an estimated value of 826,446 EUR, starting January 1, 2019. Tenders must be submitted electronically in English or Dutch by November 5, 2018.
Adoption of the EU electronic invoicing and PEPPOL in Italy: progress status ...Fabio Massimi
Adoption of the European e-Invoice and PEPPOL network at national level continues. Italy is the first country in terms of volumes of electronic orders exchanged over the PEPPOL network. As regards electronic invoicing, work is underway to make PEPPOL fully compatible with the national process based on SDI and FatturaPA.
The document summarizes the final report of the Expert Group on e-Invoicing, which was established by the European Commission to propose a European e-Invoicing Framework. [1] The report defines business requirements for widespread adoption of e-invoicing, identifies gaps in the current market, and recommends a framework to address these gaps. [2] The recommendations include harmonizing legal/VAT frameworks, adopting common invoice standards, prioritizing the needs of SMEs, and establishing processes to implement the framework across Europe. [3] The Commission is seeking public consultation on the report's analysis and recommendations by February 2010.
Revised regulatory requirements for e-invoicing starting 28 January 2009Danny Gaethofs
The document discusses proposed changes to European Union regulations on electronic invoicing. It outlines how requirements for electronic signatures and other controls may be relaxed, allowing authenticity and integrity to be proven through normal commercial practices. Record keeping rules would also be simplified, standardizing storage periods at 6 years and allowing electronic conversion of paper invoices. The proposals aim to simplify, modernize and harmonize VAT invoicing rules to reduce burdens on businesses and help countries address fraud.
Organisator krijgt 300.000 euro voor seminarie over klimaatThierry Debels
The European Commission awarded a contract to ICF S.A. for 299,634 EUR to organize an international event on emission trading as part of the 2018 Global Climate Action Summit in California. ICF S.A. will be responsible for all event preparation, organization, implementation, and reporting. The one-day event aims to involve high-level political participation, including possibly ministers, and up to 200 participants. ICF S.A. must work closely with the Commission and summit organizers on all event aspects.
Presentation about the SPOCS project on pan-European interoperability for the Services Directive, given at the EEMA eIdentity conference in London on 10 June 2010.
SPOCS Presentation EEMA Conference London June 2010Dinand Tinholt
Presentation given by Dinand Tinholt, SPOCS Programme Director, about European interoperability of cross-border business startup at the EEMA conference in London on 10 June 2010.
CEN ISSS Public Workshop D Chambers Presentation Mk[1]guest642d13
The document summarizes a meeting that discussed legal and regulatory inhibitors to electronic invoicing acceptance in the EU. It identified issues such as requirements for buyer acceptance of e-invoices, electronic signatures, cross-border inconsistencies, and archiving requirements. Work Group 2 aims to evaluate issues, make recommendations to harmonize rules and facilitate electronic invoicing, and engage stakeholders and EU authorities on proposed solutions. Future tasks include analyzing new issues, documenting solutions, and presenting findings to relevant EU directorates and national tax agencies.
Similar to CEN/ISSS Task 1. EDI and Business Standards (20)
We present to you the E-invoicing Yearbook 2017 - Q1. It shows the relevant content on e-invoicing, AP automation, e-procurement and compliance, published by us and our sponsors during the first quarter of 2017.
Our daily search for content regarding e-invoicing, AP automation and e-procurement lead to over 2,000 posts, published the past eight years.
On average, the E-invoicing Platform publishes ten posts per week. These posts are both user generated content from our sponsors, as well as content from other valuable sources.
This content is also published on Twitter, on LinkedIN and on Google (News). And every other week, the posts get extra attention via our newsletter, with currently over 8,900 recipients in 100+ countries.
As each post is interesting and newsworthy by itself, this is increased when we sort these posts in the sections underneath:
- Featured providers
- Opinions
- Mandatory and compliant e-invoicing:
- Interoperability and standardisation (in Europe):
- Case studies
- News in general
- Downloads, infographics and more
- Beyond e-invoicing: innovative and new services -
- Acquisitions, mergers and funding
- Around the globe
After each quarter of the year ends the E-invoicing Yearbook will be updated, building a picture of how the world of e-invoicing is progressing.
Publications 2017, Title only
Mug 'core' cross industry invoice european message implementation guideline...Friso de Jong
The document summarizes the MUG project which created a European Core Invoice guideline. It describes the project organization and deliverables, including a CEN workshop agreement document that defines a cross-industry invoice data model and syntax mapping. Next steps proposed include documenting mappings to other invoice formats, defining extensions, and establishing a change management process.
Electronic invoice processes in europe and enablement of sm es to use them ef...Friso de Jong
This document summarizes a workshop on electronic invoicing for small and medium enterprises (SMEs). It discusses how SMEs could benefit from e-invoicing through potential cost savings but may struggle with initial investments and resources required. The document also outlines barriers that prevent SMEs from adopting e-invoicing, such as a lack of standardized processes. Finally, it proposes several ways to facilitate SME adoption of e-invoicing, including through political support, incentives from large business partners, and user-friendly software solutions.
The document summarizes the European Commission's action plan to promote e-invoicing in Europe. It outlines four priorities: 1) ensuring a consistent legal environment, 2) achieving mass adoption among SMEs, 3) stimulating widespread use, and 4) promoting a common data model. Actions include implementing new VAT directive rules, revising e-signature rules, launching projects to help SMEs, publishing best practices, and establishing national and European e-invoicing forums. The goal is for e-invoicing to become the predominant invoicing method in Europe by 2020.
The document summarizes a presentation on an e-invoice compliance toolbox. It describes an interactive user interface based on an annex matrix from sustainable compliance guidelines. The interface allows filtering by role, process step, and business implementation. It is intended for entities using e-invoicing, especially SMEs. The document requests comments on the usability of the interface and content from the commentary and matrix.
The document discusses guidelines for electronic invoicing compliance across Europe. It aims to develop simplified, standardized guidelines that are easy to understand and apply. The guidelines will be translated into multiple languages and used to create an interactive online tool to help companies comply with e-invoicing regulations. The tool will classify different e-invoicing systems and controls to ensure invoice authenticity, integrity, and legibility. It will also provide guidance on processes to link invoices to supplies for audit purposes. Feedback is sought on the guideline content and usability of the interactive compliance tool.
The document summarizes the proceedings of the CEN WS eInvoices III Open Meeting held on December 12, 2011 in Brussels. It includes a Code of Practice and Glossary of Terms for electronic invoices. The Code of Practice establishes guidelines for trading parties, service providers, and public administrations regarding electronic invoicing. It addresses issues like ensuring authenticity and integrity of electronic invoices. The meeting aimed to finalize the Code of Practice and Glossary of Terms as requested by the European Commission to support adoption of e-invoicing.
Awareness and promotion of electronic e invoicingFriso de Jong
This document summarizes a meeting of the WG 4 Awareness & Promotion group regarding the Electronic Invoice Gateway (EIG). The group canvassed for an operator for the EIG, developed a business plan, and continued developing content for the gateway. Their objectives are to improve existing EIG services to increase e-invoicing awareness across Europe. The presentation outlines the benefits of being the EIG operator, the business plan's vision and framework, and how attendees can get involved.
Agenda workshop electronic invoices, phase 3Friso de Jong
The document summarizes an agenda for a workshop on electronic invoices. The workshop will discuss the development of guidelines for electronic invoicing, enabling small and medium enterprises to use electronic invoice processes in Europe, establishing conformance criteria for interoperability across e-business networks, and promoting awareness of electronic invoicing. The agenda includes welcome remarks, working group presentations, demonstrations of e-invoicing tools, discussions of draft guidelines, and plans for future work. The workshop is part of a multi-year effort to develop standards and guidelines for electronic invoicing in Europe.
Work Group 3 of the CEN e-Invoicing project developed three documents over multiple face-to-face meetings: 1) Conformance Criteria to guide implementation of e-invoicing in Europe, 2) a Model Interoperability Agreement for electronic invoicing service providers, and 3) a position paper on Addressing & Routing that identifies areas for further work. The group included contributors from across Europe who debated topics like terminology, legal compliance, technology standards, and addressing schemes to establish guidelines for electronic invoicing interoperability.
E invoicing as accelerator for cross-industry ediFriso de Jong
E-invoicing is accelerating the shift from paper to electronic documents across industries in Europe. By 2020, it is predicted that over 50% of B2B invoices will be electronic. E-invoicing helps align the differing needs of large and small companies by offering formats and processes appropriate for all sizes. It also helps standardize documentation between countries and industries. As e-invoicing adoption increases, it will drive increased automation of related electronic documents across supply chains.
Tax-compliant global electronic invoice lifecycle managementFriso de Jong
This white paper discusses tax-compliant electronic invoice management. It provides an overview of value-added tax (VAT) compliance challenges for businesses, different types of VAT enforcement regimes, and strategies for optimizing auditability. The document examines the history of ex-post auditability options and how electronic invoicing solutions can help ensure legal compliance for tax authorities. It also analyzes different e-invoicing legal frameworks and provides guidance on designing compliant invoice processes.
Rules of procedure of the european multi stakeholder forum on electronic invo...Friso de Jong
The document outlines the rules of procedure for the European Multi-stakeholder Forum on Electronic Invoicing. It establishes that the Commission will chair the group and convene meetings. It describes the process for setting meeting agendas, distributing documents, and adopting opinions. The rules allow for sub-groups, third party participation, and written procedures. It also covers record keeping, conflicts of interest, correspondence, transparency, and data protection.
Proposal for a work programme of the european multi stakeholder forum on e-in...Friso de Jong
The document proposes a work programme for the European Multi-Stakeholder Forum on e-Invoicing for its first year of operation. It outlines 4 tasks for the Forum: 1) Monitor e-invoicing adoption in EU states, 2) Exchange experiences and best practices, 3) Propose solutions to cross-border barriers, and 4) Discuss standards. For each task, it identifies priority topics and deliverables, including analyses of e-invoicing adoption rates and identification of barriers. Activity leaders would be appointed to coordinate input and recommendations for each task. The work would culminate in reports on the tasks delivered in September 2012.
B2B payments are rapidly changing. Find out the 5 key questions you need to be asking yourself to be sure you are mastering B2B payments today. Learn more at www.BlueSnap.com.
buy old yahoo accounts buy yahoo accountsSusan Laney
As a business owner, I understand the importance of having a strong online presence and leveraging various digital platforms to reach and engage with your target audience. One often overlooked yet highly valuable asset in this regard is the humble Yahoo account. While many may perceive Yahoo as a relic of the past, the truth is that these accounts still hold immense potential for businesses of all sizes.
The Evolution and Impact of OTT Platforms: A Deep Dive into the Future of Ent...ABHILASH DUTTA
This presentation provides a thorough examination of Over-the-Top (OTT) platforms, focusing on their development and substantial influence on the entertainment industry, with a particular emphasis on the Indian market.We begin with an introduction to OTT platforms, defining them as streaming services that deliver content directly over the internet, bypassing traditional broadcast channels. These platforms offer a variety of content, including movies, TV shows, and original productions, allowing users to access content on-demand across multiple devices.The historical context covers the early days of streaming, starting with Netflix's inception in 1997 as a DVD rental service and its transition to streaming in 2007. The presentation also highlights India's television journey, from the launch of Doordarshan in 1959 to the introduction of Direct-to-Home (DTH) satellite television in 2000, which expanded viewing choices and set the stage for the rise of OTT platforms like Big Flix, Ditto TV, Sony LIV, Hotstar, and Netflix. The business models of OTT platforms are explored in detail. Subscription Video on Demand (SVOD) models, exemplified by Netflix and Amazon Prime Video, offer unlimited content access for a monthly fee. Transactional Video on Demand (TVOD) models, like iTunes and Sky Box Office, allow users to pay for individual pieces of content. Advertising-Based Video on Demand (AVOD) models, such as YouTube and Facebook Watch, provide free content supported by advertisements. Hybrid models combine elements of SVOD and AVOD, offering flexibility to cater to diverse audience preferences.
Content acquisition strategies are also discussed, highlighting the dual approach of purchasing broadcasting rights for existing films and TV shows and investing in original content production. This section underscores the importance of a robust content library in attracting and retaining subscribers.The presentation addresses the challenges faced by OTT platforms, including the unpredictability of content acquisition and audience preferences. It emphasizes the difficulty of balancing content investment with returns in a competitive market, the high costs associated with marketing, and the need for continuous innovation and adaptation to stay relevant.
The impact of OTT platforms on the Bollywood film industry is significant. The competition for viewers has led to a decrease in cinema ticket sales, affecting the revenue of Bollywood films that traditionally rely on theatrical releases. Additionally, OTT platforms now pay less for film rights due to the uncertain success of films in cinemas.
Looking ahead, the future of OTT in India appears promising. The market is expected to grow by 20% annually, reaching a value of ₹1200 billion by the end of the decade. The increasing availability of affordable smartphones and internet access will drive this growth, making OTT platforms a primary source of entertainment for many viewers.
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Building Your Employer Brand with Social MediaLuanWise
Presented at The Global HR Summit, 6th June 2024
In this keynote, Luan Wise will provide invaluable insights to elevate your employer brand on social media platforms including LinkedIn, Facebook, Instagram, X (formerly Twitter) and TikTok. You'll learn how compelling content can authentically showcase your company culture, values, and employee experiences to support your talent acquisition and retention objectives. Additionally, you'll understand the power of employee advocacy to amplify reach and engagement – helping to position your organization as an employer of choice in today's competitive talent landscape.
Industrial Tech SW: Category Renewal and CreationChristian Dahlen
Every industrial revolution has created a new set of categories and a new set of players.
Multiple new technologies have emerged, but Samsara and C3.ai are only two companies which have gone public so far.
Manufacturing startups constitute the largest pipeline share of unicorns and IPO candidates in the SF Bay Area, and software startups dominate in Germany.
Implicitly or explicitly all competing businesses employ a strategy to select a mix
of marketing resources. Formulating such competitive strategies fundamentally
involves recognizing relationships between elements of the marketing mix (e.g.,
price and product quality), as well as assessing competitive and market conditions
(i.e., industry structure in the language of economics).
1. Task 1. EDI and Business
Standards
Mounir El-Khoury
MKEnterprise
eInvoicing WS Public Event, Brussels 11 April 2006
2. Task 1. EDI and Business Standards
Task 1.1 European model EDI Agreement
Task 1.2 Invoice Core Components
Task 1.3 Party and Product identifiers
Task 1.4 Standard Codes for clauses
included in invoices
Task 1.5 Survey on Invoice Data Content
eInvoicing WS Public Event, Brussels 11 April 2006
3. Task 1.1 European model
EDI Agreement
VAT Directive 2001/115/EC references Commission
Recommendation (CR) 1994/820/EC for EDI Definition
EDI in CR 1994/820/EC is restrictive, limited to UN/EDIFACT
and needed to be brought up to date
Old definition of EDI here below and text of CR 1994/820/EC
have been revised, See Task 1.1.
‘Electronic data interchange is the electronic transfer, from
computer to computer, of commercial and administrative data
using an agreed standard to structure an EDI message’.
eInvoicing WS Public Event, Brussels 11 April 2006
4. Task 1.1 European model
EDI Agreement
2.2. EDI: (Proposed definition is open)
Electronic data interchange is the transfer of commercial,
administrative and business information between computer
systems, using data formats which have been mutually
agreed by the parties.
Proposed revision and update of document CR 1994/820/EC
has been submitted to DG Enterprise, Taxud, Information
Society and Open Review
No negative comments received
Approved by CEN Workshop
eInvoicing WS Public Event, Brussels 11 April 2006
5. Task 1.1 European model
EDI Agreement
Importance of this revision:
To open CR 1994/820/EC and not limit it to UN/EDIFACT
standards or other standards because new developments are in
XML:
UN/CEFACT
e-public procurement, e-Government, ..
GS1, RosettaNet, Eurofer, …
In VAT Directive, EDI users may not be required by Member
States to use AES or QES for eInvoicing if they meet
requirements of authenticity and integrity
eInvoicing WS Public Event, Brussels 11 April 2006
6. Task 1.2 Invoice Core
Components
Task 1.2 :
To submit the invoice data content details identified in
the VAT Directive for the creation of the relevant
UN/CEFACT Core Components
Work progressing according to UN/CEFACT:
Core Components Technical Specification
Submission rules and procedures (Lengthy)
TBG17 Harmonisation with other submissions
7. Task 1.2 Invoice Core
Components
UN/CEFACT eInvoice BRS (Business Requirements
Specification) and RSM (Requirements Specification
Mapping) already approved by UN/CEFACT
Available on UN/CEFACT TBG1 Supply Chain and
Procurement Website
http://webster.disa.org/cefact-groups/tbg/wg/tbg1_main.cfm
Core Components of the invoice will be available by
May 2006
UN/CEFACT ebXML schema of the Cross industry
invoice will be published in October 2006
eInvoicing WS Public Event, Brussels 11 April 2006
8. Task1.3 Party and Product
identifiers
VAT Directive requires Invoices to have:
Name and address of parties
Description of product or service
But most present day eBusiness communities
are using coded identifiers for Parties and
Products; (automotive, retail and distribution,
electronics, chemical …)
Descriptive identifiers do not fulfil role of
identifiers in eBusiness transactions
eInvoicing WS Public Event, Brussels 11 April 2006
9. Task1.3 Party and Product
identifiers
Proposed amendment to VAT directive 2001/115/EC
to permit coded identifiers:
The full name and address and / or a unique
coded identification of the taxable person; where
necessary the taxable person’s tax representative;
and of his customer;
The quantity and nature, as a coded identifier
and / or description, of the goods supplied or the
extent and nature, as a coded identifier and / or
description, of the services rendered;
eInvoicing WS Public Event, Brussels 11 April 2006
10. Task1.3 Party and Product
identifiers
From Survey of Member States (Task 1.5)
Member States requiring textual identifiers for name and address
be, cy, ee, el, fr, hu, it, li, mt, pt, si, sk, ch
Member States permitting coded identifiers instead of name and
address (Look up tables to be made available to convert code to
text)
at, cz, dk, fi, nl, se, uk
Member States permitting coded identifiers for Products and
Services (Look up tables to be made available to convert code to
text)
at, be, dk, cz, fi, mt, nl, si, se, uk, ch
eInvoicing WS Public Event, Brussels 11 April 2006
11. Task1.3 Party and Product
identifiers
Using text identifiers is not satisfactory
in eBusiness
Look up tables provides full details of Party, product or
service
Coded identifiers permit details to be picked up in different
languages in cross border trade
eInvoicing WS Public Event, Brussels 11 April 2006
12. Task1.3 Party and Product
identifiers
Examples of party identifiers:
Issued by public authorities, e.g. SIRET,
SIREN, VAT administrations, ..
Issued by international organizations, e.g. GS1
Global Location Number (GLN), D&B Dun’s
number, IATA, …
Mutually agreed Identifiers by the trading
partners, e.g. Seller’s party identifier, buyer’s
party identifier,
eInvoicing WS Public Event, Brussels 11 April 2006
13. Task1.3 Party and Product
identifiers
Example of Product and service identifiers:
Identifiers issued by international organizations
GSI - GTIN Global Trade Item Number (GS1)
Digital Object Identifiers
IATA
FIATA
Identifiers issued by public authorities
National Health Service, National Drug Code,
Identifiers mutually agreed by trading partners
eInvoicing WS Public Event, Brussels 11 April 2006
14. Task1.3 Party and Product
identifiers
Requirement by authorities:
Parties to maintain ‘Look Up tables’ to provide the clear
text equivalence using the identifiers for the period of
storage of the electronic invoices (5-10 years) :
Name and address of parties
Description of product or service
eInvoicing WS Public Event, Brussels 11 April 2006
15. Task1.4 Standard Codes for
clauses included in invoices
Text clauses inserted in Electronic Invoices for VAT exemptions,
Reverse charges, Margin scheme supplies, Intra-community
supply of New Means of Transport, etc. create problems;
Not electronically processable, contrary to objectives of
the Directive 2001/115/EC for electronic invoicing
Absence of an agreed pan-European convention
creates artificial barriers for cross-border trade
Reference to national legislation in cross border
invoicing has no meaning in another EU Member State.
Problems in cross border ‘Self Billing’ where customer
may not know exemptions relevant to his supplier
…
eInvoicing WS Public Event, Brussels 11 April 2006
16. Task1.4 Standard Codes for
clauses included in invoices
CEN Workshop Recommendation:
To develop codes to replace plain text clauses to meet the
needs of the Invoicing Directive, with regard to “indications” of:
Supplies that are Exempt from VAT
Supplies that are subject to the Reverse Charge
procedure
Supplies that are subject to Margin Schemes
Intra-Community supplies of New Means of Transport
(motor cars)
eInvoicing WS Public Event, Brussels 11 April 2006
17. Task1.4 Standard Codes for clauses
included in invoices
From survey of member states (Task 1.5), response was very
positive to develop a standard code set based on ODETTE’s work;
19 Member States approve proposal for coded representation
Portugal still needs to address point
Ireland, Coded text not acceptable at present
4 Member States still to respond
Several member states request simplification and limiting the
number of clauses
eInvoicing WS Public Event, Brussels 11 April 2006
18. Task1.4 Standard Codes for
clauses included in invoices
Code : AAC Exempt – Article 28c(A) of Directive
77/388/EC
Meaning: Exempt Intra-Community supplies of
goods.
Explanation: To be used when invoicing goods
which are delivered from one EC
country to another EC country if the
customer has a VAT number in another
EC country.
eInvoicing WS Public Event, Brussels 11 April 2006
19. Task1.4 Standard Codes for
clauses included in invoices
Next Steps:
a) Get formal approval of the code list from interested parties
User groups
Member states VAT administration
EU Taxud
b) Submit approved code list for official translation into Member
State languages
c) Prepare explanatory documentation to support the
dissemination of the code list
d) Request CEN to take responsibility for maintenance in
UN/CEFACT
eInvoicing WS Public Event, Brussels 11 April 2006
20. Task1.5 Survey on Invoice
Data Content
Survey sent to EU Member States and EFTA to obtain information
On:
Storage of electronic invoices (dealt later by H. Salmi)
Update 2003 survey of data content usage
Proposal to introduce codes to replace plain text clauses,
already dealt with in Task 1.4
Summary of Survey available in Task 1.5 handout in Section 5,
but MS Responses available in electronic version of report
Response received from 21 Member States and Switzerland
eInvoicing WS Public Event, Brussels 11 April 2006
21. Task1.5 Response to Survey
Invoice Data Content & Storage
nl Netherlands
at Austria
pt Portugal
be Belgium
si Slovenia
cy Cyprus
sk Slovakia
cz Czech Rep.
se Sweden
dk Denmark
uk United King.
ee Estonia
ch Switzerland
fi Finland
fr France
el Greece
hu Hungary
Responses still come
ie Ireland
de Germany
it Italy
lu Luxembourg
li Lithuania
lv Latvia sp Spain
mt Malta pl Poland*
*Unofficial response
eInvoicing WS Public Event, Brussels 11 April 2006
22. Task1.5 Survey on Invoice
Data Content
Summary of issues on data content available in Task 1.5
Section 5
Date of invoice:
Recommendation: Include date format in electronic invoices using
international code set
Sequential invoice number:
Remark: Some countries only require a unique invoice number.
Guidelines provided to form unique sequential number
VAT number (Seller and Buyer)
Some MS may not require them for certain transaction
Some MS only require use of Country Code for intra-community
trade
Some MS have VAT numbers that differ from agreed form
eInvoicing WS Public Event, Brussels 11 April 2006
23. Task1.5 Survey on Invoice
Data Content
Party’s full Name and address
See task 1.3
Product or service description
See task 1.3
Date of supply or payment
Some differences between members states
Break-down of the Taxable amount per VAT rate or
exemption
Some differences between member states
Quantity or extent
Recommend use of Unit of Measure in electronic invoices
eInvoicing WS Public Event, Brussels 11 April 2006
24. Task1.5 Survey on Invoice
Data Content
Summary
No problem for eInvoicing within a member state
Business can carry out cross border electronic transactions but
differences in MS regulation could cause problems in some
situations to trading partners
Next Steps proposed:
Resolve identified differences in national regulation
Develop Common best practice procedures in electronic
invoicing to complement the 25 National Guidelines for cross
border electronic invoicing, it would help business and SMEs
eInvoicing WS Public Event, Brussels 11 April 2006
25. Thank you
Questions/comments?
<mounir.el-khoury@pi.be>
http://comelec.afnor.fr/cen/wsei
eInvoicing WS Public Event, Brussels 11 April 2006