In May 2012 CEN issued a document called Good Practice: e-Invoicing Compliance Guidelines, which consists of a Commentary and a Web Compliance Tool.
It gives advice on how to correctly implement E-Invoicing solutions with best technical practices as well as legislative requirements in the EU in mind, especially in the VAT regulative area.
The key concepts in the core principles are a) the authenticity of the origin, b) the integrity of content and c) the legibility of the invoice [GPIG].
- "Authenticity of the origin" of an E-Invoice means the assurance of the identity of the supplier or the issuer of the invoice.
- "Integrity of content" of an E-Invoice means the the content has not been altered.
- "Legibility of the invoice" means an invoice must be human-readable.
For the payer of an invoice is it crucial to be able to determine with full assurance whether the invoice came from the claimed issuer (authenticity) and be assured that it will be paid to the correct payee (integrity) and that the human-readable form correctly interprets the underlying electronic invoice (legibility).
There are several other important factors that the E-Invoicing Compliance Guidelines discusses, such as how to handle archiving, the use of electronic certificates, auditing and more in different business implementation scenarios.
The publications can be viewed here:
This was the work of CEN E-Invoicing Phase 3 WG1, where I personally worked as the technical editor for the group.