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European E-Invoicing Guide for SMEs Figure 4.1 - Country specific requirements for e-Invoicing in Europe EDI accepted E-signature type - mandatory only when EDI not used and other means not accepted Other means accepted Customer agreement required Notification to authorities required before issuing e-invoices Austria Yes AES No Yes No Belgium Yes AES Yes 4 Yes No Denmark Yes AES Yes Yes No Estonia Yes QES Yes Yes No Finland Yes Any Yes Yes No France Yes AES No Yes No 8 UK Yes AES Yes 5 Yes No Greece Yes QES Yes Yes No Italy Yes QES 1 No Yes No The Netherlands Yes AES Yes Yes 6 No Portugal Yes QES No Yes (E) No Slovak Republic Yes QES 2 No Yes No Sweden Yes Any Yes Yes No Switzerland Yes QES No No No Hungary Yes QES 3 No Yes No Germany Yes QES No Yes No Latvia Yes QES No Yes No Ireland Yes AES Yes Yes No 9 Norway Yes AES Yes Yes No Poland Yes QES No Yes (E) No Luxemburg Yes AES No Yes No Slovenia Yes QES No Yes (E) No Spain Yes QES Yes 7 Yes No 1 In Italy, the authenticity of the origin and the integrity of the content must be guaranteed also by means of a temporal reference (or ‘Timestamping’). 2 In Slovak Republic, implementary regulations to the Electronic Signature Law No. 215/2002 came into force on April 8, 2009. 3 In Hungary, a time stamp is required. 4 In Belgium, when using other means to ensure authenticity and integrity an individual authorisation is required from the Belgian Ministry of Finance. 5 In the UK, the existence of business internal controls, or good practices, when using other means, is sufficient to ensure compliance (HMRC Notice 700/63 Electronic Invoicing, June 2007). 6 Since 16 February 2009, enterprises in the Netherlands are free to choose the form (PDF, for example) and means by which electronic invoices are issued, sent and received. In practice an electronic signature or the use of EDI is not mandatory anymore. However the rules only apply to transactions within the Netherlands. When using other means, notification to authorities is not required anymore. 7 An individual authorisation is required by the Spanish tax authorities when using other means. 8 In France, it is recommended to contact and notify tax authorities when using EDI for ensuring VAT compliance. 9 In Ireland, if other means are used, the Revenue Commissioner must be notified accordingly. 43 LEGAL COMPLIANCE
European E-Invoicing Guide for SMEs Country specific requirements for e-Invoicing: Terminology Term Description Electronic Data Interchange (EDI) accepted Acceptance of the specific Member State of an EDI system as one of the options to comply with VAT requirements for authenticity and integrity. Type of e-Signature - mandatory ONLY when EDI is not used and other means are not accepted. AES Advanced Electronic Signature QES Qualified Electronic Signature Mandatory use of a specific electronic signature in a Member State to ensure compliance, required only when a company does not use an EDI system, or when the use of other electronic means is not accepted in the Member State. Any Acceptance of any type of e-Signature (ES, AES, QES) in the specific Member State to ensure compliance Other means accepted Member State’s acceptance of other electronic means to ensure compliance. Use of EDI or any type of electronic signature is therefore not mandatory. Customer Agreement to receive e-Invoices The customer has to agree to accept e-Invoices from the sender. The agreement can be reached informally between trading partners, or in certain Member States an explicit formal agreement may be required. (E) Explicit agreement (see above) Notification to authorities required before issuing e-Invoices It refers to the need to notify national authorities before issuing e- Invoices, in specific circumstances. 44 LEGAL COMPLIANCE
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Page 3 and 4: THE EUROPEAN E-BUSINESS LAB The Eur
Page 9 and 10: Section One Introduction to e-Invoi
Page 39 and 40: Section Three Best Practices
Page 43 and 44: Section Four Legal Compliance
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Page 65 and 66: Annexes
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