E-invoicing

The electronic invoice is a means of simplifying the accounting processes. The classic paper-based invoice will be replaced by an electronically sent, but has the same legal consequences.

Legal framework

Since July 1, 2011 are in Germany according to Tax Simplification Act 2011, with the EU Directive 2010/45/EU Directive was implemented, electronic invoices and paper invoices classic equated to make business processes simpler and more efficient. In Austria, the provisions shall apply from 1 January 2013 and were controlled by the Tax Amendment Act 2012. Since 1 January 2014, in Austria a mandatory electronic reporting to federal agencies, contact the Information and Communications Technology Consolidation Act ( IKTKonG ) in power is the transmission of e-invoices for goods and services from 1 January 2014 mandatory. This affects all 3300 federal agencies, such as ministries, federal social services, financial and customs offices, police stations and all other agencies and offices of the Federation. For the time being not affected are the offices and agencies of the countries and communities, and possessions of the covenant that were outsourced, such as the ÖBB or ASFINAG.

The European Parliament adopted the directive on electronic invoicing for public contracts on March 11. It obliges public authorities and contracting entities for the acceptance and processing of electronic invoices. Then, a new European standard for electronic invoicing in Europe is inserted: 36 months after entry into force of the Directive is to be a semantic data model for electronic invoicing, the various national standards in line. After another 18 months, the implementation is mandatory.

The aim is not only the creation, sending, transmitting and receiving, but also the processing of an invoice to fully automate. This means that the receiver must process the invoices automatically and digitally and on basis of structured data.

In this case, an electronic invoice for the deduction must meet the following requirements:

This have invoice recipient and the biller independently ensure each within its available range.

Consent to Electronic Invoice

The agreement is not bound to any particular form. Thus, e.g. To use the E - invoice will be included in the Terms and Conditions, but it also satisfies the " tacit approval by actual practice " or an " implied consent ".

Electronic format

It does not matter whether it is such as to a Portable Document Format or the e-bill as an image (. Jpg,. Gif,. Bmp, ... ) is present. It is also irrelevant whether the invoice was sent by e -mail or as a download from a server. You must only be transmitted electronically. The legal retention periods must be adhered to ( in Germany according to § 14b UStG 10 years, in Austria 7 years).

In Germany invoices received via standard fax shall be deemed a fiduciary basis as invoices are received by the computer - fax or fax server example of an electronic invoice.

In Austria electronic invoices can be sent to the federal government on a variety of ways, default is a form to fill manually via the Employer Service Portal ( USP). In addition, a structured Upload invoices in ebInterface possible, the use of web service interfaces and the use of external service providers are permitted. By facsimile transmitted invoices, regardless of the fax technology used, are to be regarded as electronic invoices.

Human readability

Readability means for people content measurable and comprehensible.

Authenticity of origin and integrity

The authenticity of the origin and integrity of the content can be ensured by:

• A qualified electronic signature within the meaning of the Digital Signature Act
• By means of electronic data interchange ( eg EDI process )
• Establish an internal control procedure, with which you can track every entry to its source in order to check their accuracy.

Invoice Features / Required Fields

As with the paper invoice us all the information of an invoice must be followed.

Associations and organizations

Association of Electronic Invoicing

In Germany, have joined together in the introduction of electronic invoicing interested in the association electronic invoice ( VeR ). Members are mainly software vendors, consulting firms and other businesses. Its objectives are, inter alia, increasing acceptance, market transparency and the security of electronic invoicing and the definition of quality standards for participating companies (technical, content, legal, operations) and compliance with these standards. Objective of the association is that in 2015 40 % of all invoices are sent electronically between companies.

Forum electronic invoice Germany ( Ferd )

Ferd is the national platform of organizations, ministries and companies to promote electronic invoicing in Germany. The forum was on 31 March 2010 in Berlin with the participation of various ministries of the federal and state governments, the Federal Chancellery ( Secretariat of the National Regulatory Control Council, branch cutting red tape ) and the peak organizations of business, some trade associations under the umbrella of the Federal Ministry of Economy and Energy on decision of the German Bundestag funded AWV - Association for Economic management founded eV. In a development partnership with the Federal Office of Administration MACH AG currently piloted the eBilling. Here MACH works closely with the Ferd, which is expected in June 2014, a uniform data format for Germany final specified ( ZUGFeRD format).