DS CWA 16047:2009

E-Invoicing Compliance Guidelines - Commentary to the Compliance Matrix

Scope

This Commentary complements a spreadsheet-based tool (the Compliance Matrix, given in Annex 1) developed by CEN in cooperation between companies and tax administrations. The two documents together constitute a multipart CWA called E-Invoicing Compliance Guidelines Commentary and the Compliance Matrix (the Guidelines) .
This Commentary consists of the following sections:
- Section 4, Objectives and Process Model
Provides an overview of the objectives and process model used as the basis of good practices.
- Section 5, e-Invoicing Basics
Provides basic guidance on good practices for e-invoicing. This is a simplified version of the comprehensive guidance given in section 6. This is particularly relevant to SMEs but also provides a general process basis for and introduction to the comprehensive description of risks and controls given in section 6.
Whilst section 5 is targeted at SME’s, where an SME is trading exclusively with large organisations or using a Service Provider, it may be sufficient for the SME to ensure that practices such as those provided in section 6 are applied by their trading partners or Service Provider.
- Section 6, Comprehensive Guidance
Provides comprehensive guidance on good practices for e-invoicing using the Compliance Matrix. This section is primarily targeted at large organisations and Service Providers to select compliance appropriate to their environment.
- Section 7, Further Technical Guidance
Provides further technical guidance on the use of various business control techniques.
Annex 1, E-Invoicing Compliance Guidelines Matrix
Provides practioners with an instrument for (self-) certification and to ensure cost-effective auditability