Legal Framework For E-Invoicing in Italy

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1 Electronic data exchange, Latvian regulation Vita Narnicka State regional development agency Deputy director in research and IT issues

2 Main document streams Legal acts projects (DAUKS) Non structured documents (letter++) Structured documents (example, invoice, procurement notifications)

3 Main facts I Digital document law (2002) Digital procurement procedures (2002) einvoice

4 Main facts II Digital signature available (late 2007) State chancellery Legal act Project Digital exchange (2008) enoticing (2002), eordering(2006)

5 eordering CPV Code Catalogue 2008 Proportion 2009 (I-III quarter) 24 Household goods 1% 5% 30 Computers Printing and copying equipments Paper Stationery 11% 11% 33 Medicine goods 3% 3% 39 Furniture 3% 0% 4% 5%

6 eordering future Mandatory to use for all government institution (late 2010) New system (late 2010) More collaborations with Suppliers IT system

7 Government documents 2008 G2G > Post - 72% Personally 9% Insured letter 15% Express post - 2% Digital documents - 2 %

8 Goverment costs(2008) Post letter 3,90 Ls Records managements stuff costs Paper and printing costs Logistics costs Digital document 1,68 Ls Reduced records managements stuff costs No paper and printing costs Electronic logistics costs

9 Digital document barriers E-signature Standards, legal acts Human factors Investments Processes Technology Survey (2009)

10 Access to citizen electronic box Portāls Archive Government record management systems DVS 1 Citizen Citizen electronic box Institution 1 Document integratin (DIV / VISS) Addresses Institutions boxes Rooting MK dokumentu elektroniska aprite DVS 2 Institution 2 DAUKS The Cabinet of Ministers Document exchange standards Secure electronic documents logistic State chancellery

11 Implementation approach Step by step aprroach Pilot solutions Collabration with project partners First results 2011!!!

12 Next: Māra Čakste, Ministry of Finance Enjoy the day!

13 The legal basis of the regulation on e-invoicing in accounting (I) Neither the Law on Accounting nor the Law On Value Added Tax states how to send VAT invoice. Both Laws prescribes VAT invoice s requisites (identification data) and the purpose of these requisites: - the Law on Accounting prescribes requisites for accounting source document, which could be also VAT invoice; - the Law On Value Added Tax prescribes requisites for VAT invoice. 13

14 The legal basis of the regulation on e-invoicing in accounting (II) Law on Accounting Current requirements regarding the accounting source document in the accounting comply in general with document processing requirements stipulated in the Cabinet Regulations 154 Regulations on Document Development and Processing adopted on April 23, 1996 and in the Electronic Documents Law In order to prevent the possibility of falsification and deception as well as to insure that the document will be used as an evident in the court in case if the civil proceeding takes place it is necessary that this document contains all requisites foreseen by the Law on Accounting, also the signature which ensures the legal force of this document. 14

15 The legal basis of the regulation on e-invoicing in accounting (III) Our current problems: 1) There is no regulations to determine how the enterprise has to deal with the documents prepared electronically, but received or sent out in paper form; 2) There is no regulations to determine how the enterprise has to deal with the received or sent unsigned documents or its derivates; 3) Usage of VAT invoice as a source document in accounting. 15

16 The legal basis of the regulation on e-invoicing in accounting (IV) Strategy for nearest future: Working group was established based on the decision of the Cabinet of the Ministers (2nd March, 2010); The purpose of the working group is to work out appropriate amendments to the Law On Accounting and the regulation of the Cabinet of the Ministers; The amendments are aimed to be coordinated with last legal requirements of current draft law concerning preparation of the documents in paper form as well as with regulation in the field of the electronic documents. The experience of another EU Member States and current situation will be taken into account. 16

17 Thank you for attention! Ministry of Finance of the Republic of Latvia 1 Smilšu str. Riga, LV 1919 Tālr.: , Fax.: E-pasts: pasts@fm.gov.lv, Dace.Sodnaka@fm.gov.lv 17

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