Regulatory Framework eInvoicing

Companies are frequently asking us about legal regulations, which have to be taken into account for eInvoicing processes.

Therefore we´ve compiled relevant laws, proposals of the EU and publications as a tabular overview.


International requirements
Regulatory Framework
for Download 		Subject and further information
EU Invoice Directive
2001/115/EC		 Defines the eInvoicing requirements
for all EU member states
EU value added tax
directive 2006/112/EC		 Directive for harmonization of value
added tax
EU tax directive
July 13, 2010		 Defines the eInvoicing requirements
for all EU member states
EU Signature Directive
1999/93/EC		 Defines the implementation and acceptance
of signatures and time stamps in the EU
European eInvoicing
Guide 		Guideline of the European eBusiness Lab for the implementation of eInvoiicng processes for SMEs
EU decision dated
Oct.16, 2009
electronic signatures 		EU decision for harmonization of use of electronic signatures
Background information
Proposal of the EU-commission
of Jan. 2009		 Proposal of the EU-commission to change the directive 2006/112/EC
Proposal of the EU-Parliament
of May 2010 		Proposal of the EU-parliament to change the directive 2006/112/EC
Background information
Proposal of ECOFIN
of Mar. 2010 		Proposal of ECOFIN to change the
directive 2006/112/EC





 
Excerpt of special requirements of individual states
Regulatory Framework
for Download 		Subject and further information
BMF regulation
of Jan. 29, 2004
(German version)		 Special regulations of the German Ministry for finance for eInvoicing processes
Tax bureaucracy reduction
law of Jan. 2009
(German version)		 Legal regulation for eInvoicing processes based on EDI-technologies in Germany
GDPdU of July 2001
(German version)		 Special German for verification of signatures and signed invoices
Invoicing regulation of
Switzerland
(German version)		 Defines the special regulations for eInvoicng for companies in Switzerland and with companies in Switzerland
Swiss signature law
of Dec. 2003
(German version)		 Defines the requirements for electronic signatures and time stamp in Switzerland
Swiss signature regulation
of Dec. 2004 (German version)		 Defines the requirements for electronic signatures and time stamp in Switzerland
CNIPA deliberation
of Feb. 2004		 Regulation for storage of electronic invoices
in Italy





 
Value added tax directives for EU states
Regulatory Framework
for Download 		Subject and further information
VAT Directive Belgium Regulation for eInvoicing in Belgium
VAT Directive Bulgaria Regulation for eInvoicing in Bulgaria
VAT Directive Denmark Regulation for eInvoicing in Denmark
VAT Directive Estonia Regulation for eInvoicing in Estonia
VAT Directive Finland Regulation for eInvoicing in Finland
VAT Directive France Regulation for eInvoicing in France
VAT Directive Greece Regulation for eInvoicing in Greece
VAT Directive Ireland Regulation for eInvoicing in Ireland
VAT Directive Italy Regulation for eInvoicing in Italy
VAT Directive Latvia Regulation for eInvoicing in Latvia
VAT Directive Lithuania Regulation for eInvoicing in Lithuania
VAT Directive Luxembourg Regulation for eInvoicing in Luxembourg
VAT Directive Netherland Regulation for eInvoicing in Netherland
VAT Directive Austria Regulation for eInvoicing in Austria
VAT Directive Poland Regulation for eInvoicing in Poland
VAT Directive Portugal Regulation for eInvoicing in Portugal
VAT Directive Romania Regulation for eInvoicing in Romania
VAT Directive Sweden Regulation for eInvoicing in Sweden
VAT Directive Slovakia Regulation for eInvoicing in Slovakia
VAT Directive Slovenia Regulation for eInvoicing in Slovenia
VAT Directive Spain Regulation for eInvoicing in Spain
VAT Directive Czech Republik Regulation for eInvoicing in Czech Republik
VAT Directive Hungary Regulation for eInvoicing in Hungary
VAT Directive United Kingdom Regulation for eInvoicing in United Kingdom
VAT Directive Cyprus Regulation for eInvoicing in Cyprus