Presentation from Henk van Maaren.

1. Task 3.4
eInvoice Reference Model
Henk van Maaren
e-invoicing Public Event - Brussels, 11 April 2006

2. Reference Model
Objectives:
To develop eInvoice Reference Model
Identify actors and their roles
Describe Business Processes
Describe 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

3. General Overview
eInvoicing WS Public Event, Brussels 11 April 2006

4. General Overview
High-level view of eInvoicing
Supplier-customer relationship
VAT functionality (at aggregated level)
Covering functions for business relationships, for
VAT and for servicing
eInvoicing WS Public Event, Brussels 11 April 2006

5. Business processes
Traditional invoice
Self-billing
Valid for paper and eInvoice
Directive 2001/115/EC
CWA task 1.3 to allow identifiers
CWA task 1.4 to use sets of codes
eInvoicing WS Public Event, Brussels 11 April 2006

6. Traditional Invoice
eInvoicing WS Public Event, Brussels 11 April 2006

7. Traditional Invoice
Invoice created by supplier and sent to customer
Covers also pro-forma invoice, pre-invoice,
consolidated invoice, debit note and credit note
Taken from CWA on Crossindustry Invoice
(eBES)
eInvoicing WS Public Event, Brussels 11 April 2006

8. Self-billing invoice
eInvoicing WS Public Event, Brussels 11 April 2006

9. VAT processes
VAT declaration
VAT verification
VAT verification co-operation in the EU
VAT information system inspection
Directive 2001/115/EC
eInvoicing WS Public Event, Brussels 11 April 2006

10. VAT declaration
eInvoicing WS Public Event, Brussels 11 April 2006

11. VAT declaration
Submits VAT declaration (based on aggregated
Invoice data) to the VAT administration
Acknowledgement and/or further action from VAT
administration
Recapulative Statement (EU Sales List) for entry
into EU VIES system
eInvoicing WS Public Event, Brussels 11 April 2006

12. VAT verification
eInvoicing WS Public Event, Brussels 11 April 2006

13. VAT verification
VAT declarations are verified over an extended
period of time
Risk analysis of the Company and its VAT
declarations are made
Verification inspections of the VAT accounts of a
Company can be performed
Inspection results may lead to notification of
under- or overpayment of VAT
eInvoicing WS Public Event, Brussels 11 April 2006

14. VAT verification co-operation
eInvoicing WS Public Event, Brussels 11 April 2006

15. VAT verification co-operation
eInvoicing WS Public Event, Brussels 11 April 2006

16. Service provision
eInvoicing WS Public Event, Brussels 11 April 2006

17. Service provision
eInvoice services are required for the processing
of electronic invoices
Supplier and Customer may carry out these
eInvoice services themselves or use specific
eBusiness service providers
Includes variety of services
Not all services are needed for the processing of
an individual eInvoice
eInvoicing WS Public Event, Brussels 11 April 2006

18. Service provision
• Scanning
• Conversion
• Communication/transportation
• Authentication
• Integrity
• VAT compliance checking
• Printing
• Storage
Factoring
eInvoicing WS Public Event, Brussels 11 April 2006

19. Authentication
eInvoicing WS Public Event, Brussels 11 April 2006

20. Authentication
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 signatures
CWA 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

21. Storage
eInvoicing WS Public Event, Brussels 11 April 2006

22. Storage
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 stored
CWA of task 3.1 and 3.2 on Storage of Electronic
Invoices
eInvoicing WS Public Event, Brussels 11 April 2006

23. Factoring
eInvoicing WS Public Event, Brussels 11 April 2006

24. Thank you
Questions/comments?
hvmaaren@cetima.nl
http://comelec.afnor.fr/cen/wsei
eInvoicing WS Public Event, Brussels 11 April 2006