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