cen/isss task 3.4 einvoice reference model

Task 3.4 eInvoice Reference Model

Henk van Maaren

e-invoicing Public Event - Brussels, 11 April 2006

eInvoicing WS Public Event, Brussels 11 April 2006

Reference ModelReference Model

Objectives:To develop eInvoice Reference ModelIdentify actors and their rolesDescribe Business ProcessesDescribe Use Cases, Activity Diagrams following UN/CEFACT Modelling Methodology (UMM) Refer to other tasks from eInvoicing WS

eInvoicing WS Public Event, Brussels 11 April 2006

General OverviewGeneral Overview

eInvoicing WS Public Event, Brussels 11 April 2006

General OverviewGeneral Overview

High-level view of eInvoicingSupplier-customer relationshipVAT functionality (at aggregated level)Covering functions for business relationships, for VAT and for servicing

eInvoicing WS Public Event, Brussels 11 April 2006

Business processesBusiness processes

Traditional invoiceSelf-billingValid for paper and eInvoiceDirective 2001/115/ECCWA task 1.3 to allow identifiersCWA task 1.4 to use sets of codes

eInvoicing WS Public Event, Brussels 11 April 2006

Traditional InvoiceTraditional Invoice

eInvoicing WS Public Event, Brussels 11 April 2006

Traditional InvoiceTraditional Invoice

Invoice created by supplier and sent to customerCovers also pro-forma invoice, pre-invoice, consolidated invoice, debit note and credit noteTaken from CWA on Crossindustry Invoice (eBES)

eInvoicing WS Public Event, Brussels 11 April 2006

Self-billing invoiceSelf-billing invoice

eInvoicing WS Public Event, Brussels 11 April 2006

VAT processesVAT processes

VAT declarationVAT verificationVAT verification co-operation in the EUVAT information system inspectionDirective 2001/115/EC

eInvoicing WS Public Event, Brussels 11 April 2006

VAT declarationVAT declaration

eInvoicing WS Public Event, Brussels 11 April 2006

VAT declarationVAT declaration

Submits VAT declaration (based on aggregated Invoice data) to the VAT administrationAcknowledgement and/or further action from VAT administrationRecapulative Statement (EU Sales List) for entry into EU VIES system

eInvoicing WS Public Event, Brussels 11 April 2006

VAT verificationVAT verification

eInvoicing WS Public Event, Brussels 11 April 2006

VAT verificationVAT verification

VAT declarations are verified over an extended period of timeRisk analysis of the Company and its VAT declarations are madeVerification inspections of the VAT accounts of a Company can be performedInspection results may lead to notification of under- or overpayment of VAT

eInvoicing WS Public Event, Brussels 11 April 2006

VAT verification co-operationVAT verification co-operation

eInvoicing WS Public Event, Brussels 11 April 2006

VAT verification co-operationVAT verification co-operation

eInvoicing WS Public Event, Brussels 11 April 2006

Service provisionService provision

eInvoicing WS Public Event, Brussels 11 April 2006

Service provisionService provision

eInvoice services are required for the processing of electronic invoicesSupplier and Customer may carry out these eInvoice services themselves or use specific eBusiness service providersIncludes variety of servicesNot all services are needed for the processing of an individual eInvoice

eInvoicing WS Public Event, Brussels 11 April 2006

Service provisionService provision

• Scanning• Conversion• Communication/transportation• Authentication• Integrity• VAT compliance checking• Printing• Storage

Factoring

eInvoicing WS Public Event, Brussels 11 April 2006

AuthenticationAuthentication

eInvoicing WS Public Event, Brussels 11 April 2006

AuthenticationAuthentication

The authenticity of the origin of the invoice can be guaranteed by either an advanced electronic signature, or/and electronic data interchange (EDI)The use of a Trusted Third Party is not mandatory CWA tasks 2.1, 2.2 and 2.3 for E-Invoices and digital signaturesCWA task 1.1 with a proposed revision of the Commission Directive1994/820/EC Ocotber 1994 on the legal aspects of EDI

eInvoicing WS Public Event, Brussels 11 April 2006

StorageStorage

eInvoicing WS Public Event, Brussels 11 April 2006

StorageStorage

The authenticity of the origin and integrity of the content of the invoice, must be guaranteed throughout the storage period.Issues that have to be dealt with are the location and the duration of the storage, and the format in which the invoice is storedCWA of task 3.1 and 3.2 on Storage of Electronic Invoices

eInvoicing WS Public Event, Brussels 11 April 2006

FactoringFactoring

eInvoicing WS Public Event, Brussels 11 April 2006

Thank youThank you

Questions/comments?

hvmaaren@cetima.nl

http://comelec.afnor.fr/cen/wsei