crypto component services - is there a market?

Nicholas Bohm nbohm at ernest.net
Sat Apr 28 05:37:52 EDT 2007


Stefan Kelm wrote:
> Nicholas,
......
> There's another EU Diretive on "simplifying, modernising and harmonising
> the conditions laid down for invoicing in respect of value added tax".
> 
>    Invoices sent by electronic means shall be accepted
>    by Member States provided that the authenticity of
>    the origin and integrity of the contents are guaranteed:
> 
>    - by means of an advanced electronic signature
>      within the meaning of Article 2(2) of Directive
>      1999/93/EC of the European Parliament and of
>      the Council of 13 December 1999 on a
>      Community framework for electronic signatures;
>      Member States may however ask for
>      the advanced electronic signature to be based on
>      a qualified certificate and created by a secure-signature-
>      creation device, within the meaning of
>      Article 2(6) and (10) of the aforementioned
>      Directive;"
> 
> That's the one I was talking about earlier. eInvoicing
> slowly seems to take off in a few european countries.
> I have no idea as to how this Directive has been
> transposed into UK law, though.

I too do not know how the UK has dealt with implementation - the
Directive seems to require Member States to accept electronic invoices
under the prescribed conditions, but does not prevent them from
accepting electronic invoices even without such conditions.

My impression, from practical experience of advice given by the UK VAT
authorities, is that electronic invoicing in the UK does not require any
special guarantees of authenticity or integrity.

Nicholas
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