Highlights of the Explanatory Notes of EU E-invoicing Directive 2010/45/EG [Part 1]

In our post, “Finally the EU E-invoicing Directive 2010/45/EG are Explanatory Notes here!”, we introduced the EU E-invoicing Directive 2010/45/EG Explanatory Notes: an extra set of explanations on the new Invoicing Directive (2010/45/EU).

Published a year before the date this new directive is to be implemented, the purposes of the Explanatory Notes are:

• providing a better understanding of the Invoicing Directive (2010/45/EU)
• allow Member States to transpose the legislation in a more uniform way
• to provide business with the necessary information to adapt to the new rules in time
• letting you understand the meaning of certain issues contained in the articles. Neat!
• provide practical help

Highlights part 1

As the document measures a healthy 45 pages, we decided to bring to you the highlights. Some of them include things we never heard of before. A must read:

• Business controls, advanced electronic signatures are only examples and other technologies or procedures may be used to ensure the authenticity of origin, integrity of content and legibility.
• “electronic invoice” means an invoice that contains the information required in this Directive, and which has been issued and received in any electronic format.
• The ONLY purpose for the definition of an electronic invoice is to clarify the acceptance of the customer and to illustrate the use of the option given to Member States on way invoices are stored.
• Invoices created in an electronic format that are sent and/or received on paper are NOT electronic invoices. On the other hand invoices created in paper form, that are scanned, sent and received via e-mail CAN be considered as electronic invoices.
• The type of electronic format of the invoice should not be important but only the fact that  the invoice is in an electronic format when it is issued and received.
• An invoice is issued when the invoice has been available so that it can be received by the customer.
• The specific mention that the use of electronic invoices should be accepted by the
  customer mainly finds its justification in the technical requirements needed to receive an
  electronic invoice or the customer’s ability to ensure the authenticity, integrity and
  legibility that might need to be arranged to receive electronic invoices AND WHICH DO NOT EXIST FOR PAPER INVOICES.