Legal aspects and its technical and organizational requirements for electronic invoicing (dissertation)

With the use of electronic invoicing the European Union expects an increase of electronic trade as well as administrative simplifications. Electronic Billing involves a number of advantages, such as lower cost, higher efficiency or faster transactions. According to legal requirements in the EU invoices that are legitimately tax on invoices with deductible input VAT have the status of an official document. To produce an official invoice in most member states you have to use digital signatures, with all its advantages and disadvantages. This presentation is about the legal aspects and its technical and organizational requirements for electronic invoicing in the EU.