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European Multistakeholder Forum on Electronic Invoicing Activity 3 Draft Plenary Report v01 06-03-2012 Stefan Engel-Flechsig.

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Presentation on theme: "European Multistakeholder Forum on Electronic Invoicing Activity 3 Draft Plenary Report v01 06-03-2012 Stefan Engel-Flechsig."— Presentation transcript:

1 European Multistakeholder Forum on Electronic Invoicing Activity 3 Draft Plenary Report v01 06-03-2012 Stefan Engel-Flechsig

2 Activity 3 - Approach Task 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 Forums 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. EU MSF Activity 32

3 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. EU MSF Activity 33

4 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. EU MSF Activity 34

5 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 EU MSF Activity 35

6 Questionnaire on Legal Obstacles EU MSF Activity 36

7 Activity 3 - Responses Received 1.BELGIUM 2.GERMANY 3.POLAND 4.SPAIN 5.UNITED KINGDOM 6.DENMARK 7.ESTONIA 8.LUXEMBURG 9.SLOVAK REPUBLIC 10.SLOVENIA 11.CROATIA 12.SWEDEN 13.AUSTRIA 14.ROMANIA 15.ITALY 16.NETHERLANDS 17.BULGARIA 17.(FRANCE) 18.(GREECE) 19.(CYPRUS) 20.(FINLAND) 21.(CHZECH REPUBLIC) 22.(PORTUGAL) 23.(ESTONIA) 24.(LATVIA) 25.(MALTA) 26.(IRELAND) EU MSF Activity 37

8 Activity 3 Task 1 - Issues Identified EU MSF Activity 38 ARCHIVING OTHER SPECIFIC ISSUES DATA PROTECTION

9 Activity 3 Task 1 - Issues Identified ARCHIVING 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. EU MSF Activity 39

10 Activity 3 Task 2 - Issues Identified EU MSF Activity 310 DATA PROTECTION Issue 1: – Protection of personal data; Issue 2: – Cookies; personal data protection, web portals used; Issue 3: – Involvement of service providers (data protection, same models, same agreements); Actions: – Understand the raised issues better; – Explore issues in more detail with national forums; – Match perceived issues to existing legislation.

11 Activity 3 Task 2 - Issues Identified EU MSF Activity 311 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.

12 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.) EU MSF Activity 312

13 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 EU MSF Activity 313

14 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 EU MSF Activity 314

15 Activity 3 – Core Team First NameNameCountry/OrganisationEmailRole StefanEngel-FlechsigGermanystefan@engel-flechsig.deLeader Mario CarmeloPiancaldiniItalymarioCarmelo.piancaldini@agenziaentrate.itCore Group SalvatoreStanzialeItalySalvatore.stanziale@finanze.itCore Group GatisOzolsLatviagatis.ozols@varam.gov.lvCore Group MaraCaksteLatviamara.cakste@fm.gov.lvCore Group SteveLahosLuxembourgsteve.lahos@en.etat.luCore Group EwaAdamowiczPolandEwa.Adamowicz@mofnet.gov.plCore Group DoinaCristeaRomaniadcristea@transfond.roCore Group MagdalenaIonitaRomaniamagdalena.ionita@rpro.euCore Group María JesusGarcia MartinSpainmjgarcia@mityc.esCore Group ConcepciónGarcía LatorreSpainmconcepcion.garcial@correo.aeat.esCore Group KonstantinosRossoglouBEUCkro@beuc.euCore Group KristianKoktvedgaardBusiness Europekko@di.dkCore Group GianfrancoTabasso European Association for Corporate Treasurers gianfranco.tabasso@fmsgroup.itCore Group VincentTilmanEUROCHAMBREStilman@eurochambres.euCore Group GerdHeinenEuropean Commissiongerd.heinen@ec.europa.euSecretariat EU MSF Activity 315


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