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European E-Invoicing Guide for SMEs CHAPTER 2 - BEST PRACTICES FOR E-ARCHIVING 1. SUPPLIER AND RECEIVER RESPONSIBILITIES During the storage period, trading parties must be able to reproduce the original invoice data - the data itself, not the formatting - from their respective storage systems in a readable format. (For more information about e-Archiving legal compliance, see Section 4 of the Guide). Additionally, trading parties must: A) readily be able to produce invoice information as requested and be able to obtain it from third party providers, where applicable; B) keep history files of where to find appropriate details from any particular time in the past, if a visiting officer requires it. This also applies to scanned images of paper documents used and stored as electronic records for VAT purposes. CHAPTER 3 - TECHNOLOGY CHANGES Companies might need to change technology used in e-Invoicing and e-Archiving under two scenarios: A) if an unforeseen problem arises (temporarily) with the e-Invoicing technology or process, during normal trading activity, that makes it technically difficult or impossible to continue using e-Invoicing systems. Trading parties might need to switch back to a paper process - including storage - until the problems are resolved; or B) when a company changes technology in order to upgrade its systems or e-Invoicing capability. In either case, it is important to document the old, interim, or new processes in detail. Tax auditors must be reassured that the appropriate controls have been applied, regardless of the technology used. 33 BEST PRACTICES
Section Four Legal Compliance
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