ŠAVŠ/TAČR Digital Czechia in a Digital Europe

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The following cannot be considered in any way as an electronic invoice: • invoices that contain unstructured data,

• scanned printed invoices, • invoices sent as an image, • invoices sent by fax. 2

The electronic invoice contains data in a structured format that allows their immediate use within the supplier’s business information systems without subsequent secondary entry of data into the customer’s software. 3,4 The relevant software product (usually a business information system or accounting program) then ensures that this invoice is correctly displayed to the user on a monitor or other relevant device. In the event that the user requires the relevant invoice in printed form, he/she is allowed to then print and archive it. Only data contained in data files that clearly comply with all specifications established on the basis of the European standard for electronic invoicing EN 16931, the international standard for the EDI standard EDIFACT or the international standard UBL can be considered as structured data. 5 Adherence to these standards enables one-time data processing within the business information systems being, thus ensuring that individual invoices are automatically loaded in full into the appropriate software product. This step is immediately followed by their entry and connection with other relevant documents or transactions. Users should be able to continue working with these invoices and convert them to other more user-friendly formats, such as PDF files. The basic requirements of an electronic invoice include: • process and invoice identifiers • data on the supplier, customer, payer, tax representative of the seller • VAT share

• characteristics of individual invoiced items • information necessary for invoice payment • delivery information • job number

2 Directive 2014/55/EU of the European Parliament and of the Council of 16 April 2014 on electronic invoicing in public procurement. 3 European Commission, see www.ec.europa.eu. 4 Tanner Christian, Richter Sarah Louise, Digitalizing B2B Business Processes—The Learnings from E-Invoicing, Vol. 141, pp. 103-116. 5 Penttinen Esko, Halme Merja, Lyytinen Kalle, Myllynen Niko, What Influences Choice of Business- to-Business Connectivity Platforms? International Journal of Electronic Commerce, Vol. 22, No. 4, pp. 479-509.