European Multistakeholder Forum on Electronic Invoicing

Activity 3Draft Plenary Report v01 06-03-2012

Stefan Engel-Flechsig

Activity 3 - ApproachTask 3: Propose appropriate solutions for remaining “cross-border” i.e. Intra-community barriers

•The EU Forum should identify, analyse and recommend policy options and initiatives to solve remaining cross-border barriers to the exchange of e-invoices. •Suggestions of specific topics to be addressed:

– Difficulties in the transposition of the revised VAT Directive. •The Forum’s representatives should raise issues identified by their National Fora and business community;

– Other legal or regulatory obstacles (outside VAT) which prevent the uptake of eInvoicing.

•A first discussion on the identified problems should take place during the second meeting of the EU Forum (March/April 2012). •Recommendations for the resolution of these issues should be delivered in September 2012.

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Activity 3 - Challenges Identified• Although Activity 3 looks like a simple data

collection process, this activity will have to face two major challenges:– Other legal issues which prevent the uptake of

eInvoicing have been difficult to be identified in the past, mainly because electronic invoicing processes have not been used widely enough in order to get visibility of legal issues

– A meaningful data collection on the transposition of the new VAT rules can only happen in 2013, when the new Directive is expected to come into effect in all of the EU member states.

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Activity 3 - Identified Tasks

TASK 1: Identify legal and regulatory issues which prevent the uptake of electronic invoicing in and between the Member States, if any.

•The Group will distribute a consultation document to identify the remaining legal issues (outside VAT). The consultation document will be sent to all members of the MSF representing national fora or European user associations.•Additionally and on an on-going base, the identified contacts (and user associations in particular) will have the possibility to raise their concerns and identify issues as regards other legal barriers which prevent the uptake of e-invoicing.

TASK 2: Monitor status of VAT legislation in the Member States.

•The following 3 categories can be distinguished: •Member States which have already implemented the rules for e-invoicing under the current VAT Directive which are consistent with the rules as from 2013;, •Member States which have legislation which will require little change as from 2013, e.g. Finland; and •Member States which can be expected to start their national discussions and legislative processes during 2012.•Additionally and on an on-going base, the identified contacts (and user associations in particular) will have the possibility to raise their concerns and identify issues as regards the new rules on VAT.

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Activity 3 - Roadmap• A first discussion on the identified problems (VAT issues and other

legal barriers) should take place during the second meeting of the EU Forum (March/April 2012).

• Recommendations for the resolution of these issues should be delivered in September 2012.

• In order to reach these target dates the following steps have been agreed:– November/December 2011: kick off and first round of collecting

information; – January/February 2012: second round of collecting information;– March/April 2012: first assessment on legal and regulatory issues;– May/June 2012: in depth discussion and on-going data collection;– July/August: preparation of interim recommendation preparation and

more comprehensive overview on legal issues;– September 2012: First report to MSF

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Questionnaire on Legal Obstacles Question 1: Have you or your national forum identified any legal issues outside VAT which hinder the exchange of electronic invoices, in particular across borders? No Yes (Please list the specific issues identified and describe them in very concrete terms) Are you aware of any report or communication of the business community (in your country) on

those issues? No Yes (Please point us to those reports/communications) Question 2: In which category do you classify your country as regards the transposition of the new VAT Directive? Member State which has already implemented new rules for e-invoicing under the current

outside VAT which hinder (or has issued draft legislation), which are consistent with the rules as from 2013;

Member State with existing legislation which will require no or little change as from 2013; Member State which will start transposition and legislative processes in 2012 only.

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Activity 3 - Responses Received

1. BELGIUM2. GERMANY3. POLAND4. SPAIN5. UNITED KINGDOM6. DENMARK7. ESTONIA8. LUXEMBURG9. SLOVAK REPUBLIC10. SLOVENIA11. CROATIA12. SWEDEN13. AUSTRIA14. ROMANIA15. ITALY16. NETHERLANDS17. BULGARIA

17.(FRANCE)18.(GREECE)19.(CYPRUS)20.(FINLAND)21.(CHZECH REPUBLIC)22.(PORTUGAL)23.(ESTONIA)24.(LATVIA)25.(MALTA)26.(IRELAND)

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Activity 3 Task 1 - Issues Identified

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ARCHIVING

OTHER SPECIFIC ISSUES

DATA PROTECTION

Activity 3 Task 1 - Issues IdentifiedARCHIVING

•Issue 1: – Legal uncertainty on archiving

•Issue 2: – Rules on storage of data outside national borders

•Issue 3:– Archiving practices and accounting rules in other EU members states

•Issue 4: – Archiving and accounting; clarity about applicable national legislation;

•Actions:– Understand the raised issues better;– Explore issues in more detail with national forums;– Reach out for transparency on national accounting rules.

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Activity 3 Task 2 - Issues Identified

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Activity 3 Task 2 - Issues Identified

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OTHER ISSUES

•Issue 1: – Interoperability of national authentication systems

•Issue 2:– Access to tax authorities’ databases

•Actions:– Understand the raised issues better;– Some seem to be very specific; – Identification of legal entities in EU can be a way to

improve uptake of electronic invoices.

Status of Transposition of VAT Directive – Categories

A) Member States which have already implemented the rules for e-invoicing under the current VAT Directive which are consistent with the rules as from 2013:

– Germany, Poland, Netherlands;B) Member States which have legislation which will require little change as from 2013:

– Belgium, Croatia, Denmark, Estonia, United Kingdom, Italy, Sweden; C) Member States which can be expected to start their national discussions and legislative processes during 2012:

– Spain, Slovak Republic, Slovenia, Cyprus, Romania; D) Actions:

- continue monitoring;- collect as many legislations as possible;- identify specific issues (e.g. business controls, storage requirements etc.)

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Comments Received

• Need to get more input from businesses to make sure that right questions are looked at;

• Need to understand that obstacles can be because– existing legislation is in place (e.g. national

accounting rules), or– no legislation is in place to favor certain issues

(e.g. interoperability)• Monitor transposition of Directive 45/2010

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Next Steps

• March/April 2012: first assessment on legal and regulatory issues;

• May/June 2012: in depth discussion and on-going data collection;

• July/August: preparation of interim recommendation preparation and more comprehensive overview on legal issues;

• September 2012: First report to MSF

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Activity 3 – Core TeamFirst Name Name Country/Organisation Email Role

Stefan Engel-Flechsig Germany stefan@engel-flechsig.de Leader

Mario Carmelo Piancaldini Italy marioCarmelo.piancaldini@agenziaentrate.it Core Group

Salvatore Stanziale Italy Salvatore.stanziale@finanze.it Core Group

Gatis Ozols Latvia gatis.ozols@varam.gov.lv Core Group

Mara Cakste Latvia mara.cakste@fm.gov.lv Core Group

Steve Lahos Luxembourg steve.lahos@en.etat.lu Core Group

Ewa Adamowicz Poland Ewa.Adamowicz@mofnet.gov.pl Core Group

Doina Cristea Romania dcristea@transfond.ro Core Group

Magdalena Ionita Romania magdalena.ionita@rpro.eu Core Group

María Jesus Garcia Martin Spain mjgarcia@mityc.es Core Group

Concepción García Latorre Spain mconcepcion.garcial@correo.aeat.es Core Group

Konstantinos Rossoglou BEUC kro@beuc.eu Core Group

Kristian Koktvedgaard Business Europe kko@di.dk Core Group

Gianfranco Tabasso European Association for Corporate Treasurers

gianfranco.tabasso@fmsgroup.it Core Group

Vincent Tilman EUROCHAMBRES tilman@eurochambres.eu Core Group

Gerd Heinen European Commission gerd.heinen@ec.europa.eu Secretariat

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