International Association OpenPEPPOL has certified EDICOM as Access Point provider. This non-profit organization has been working since 2012 to ensure cross-Europe interoperability The aim is to streamline communications and e-procurement processes for businesses and Public Administrations.
The accreditation as an Access Point allows EDICOM to link up with the PEPPOL e-procurement platform. Through it, private companies and governments in countries all over Europe can exchange all kinds of e-documents: invoices, purchase orders, orders, price catalogues, etc. These business processes are carried out in a standardized and interoperable manner.
Use of the PEPPOL platform also favours implementation of e-procurement in the public sphere, improving competition, removing barriers and opening up the door to SMEs, micro businesses or cross-border companies. In fact, last year these advantages prompted the European Parliament to approve the switchover to mandatory e-procurement in the Public Sector as of 2018.
For now, several countries have already implemented the PEPPOL standards in their e-administration projects. In Norway, for example, where e-invoicing has been compulsory since 2012, the communications infrastructure and document format were developed by this organization. More recently, the United Kingdom’s National Health Service also included use of the PEPPOL platform in its overall procurement strategy.
Commitment to interoperability
EDICOM’s accreditation as Access Point for the PEPPOL platform is yet another example of our commitment to worldwide interoperability. Certifications like this and the signing of interconnection agreements encourage us to expand the EDICOMNet communications network more and more. This way, users can link up easily with businesses and administrations from anywhere in the world.
On January 1, a new electronic system to control road transportation of goods was launched in Hungary. The measure is designed to boost transparency in the movement of goods, combat food product related fraud, which may endanger human health, and reduce tax evasion. This new system, developed by the Tax and Customs Authority and based on the generation of a e-document (XML) and its remote submission, is designated EKÁER (Electronic Trade and Transport Control System) and must now be used for submissions to the administration.
The EKÁER system is currently in a test phase, scheduled for completion by March 1. In other words, as of that date, taxpayers who do not comply with these rules will be sanctioned by the Hungarian authorities. We must bear in mind that the measure affects not only domestic goods, but also those transported from Hungary to any European Union country.
With the implementation of this e-document, the route of the products and their features (name and quantity of the goods, recipient, sender, etc. ) is recorded. Although there are some exceptions, in general it is necessary to notify the authorities of the following activities:
- Purchase or importation of products from any country in the European Union into Hungary. In this case, the recipient of the goods is responsible for submitting the declaration.
- Sale or export of items from Hungarian territory to other European Union member countries. The sender or shipper will be responsible for notifying the authorities.
- Initial sales of taxable products to end users in the domestic trading area, when carried out with vehicles subject to tolls (i.e. vehicles weighing more than 3.5 tons). In the case of road freight of hazardous goods, it is mandatory to declare them even when they are not transported with a vehicle liable to tolls (weighing less than 3.5 tons). In this type of activity, the shipper is responsible for filing the declaration.
Once the goods have been declared, the Tax and Customs Authority provides the EKÁER code. Then, the person receiving it shall notify the carrier by any means, so that they have the identifier to hand during the review by the authority.
The EDICOM solution
To facilitate compliance with this obligation, EDICOM has adapted its EDI platform to the EKÁER system requirements. This solution generates the e-document with the XML schema set forth in the regulation and enables direct connection with the Hungarian administration by means of a secure web service connection. Additionally, messages are integrated from the ERP, so they are generated and communicated automatically.
As we reported previously, in this post, 2015 for Mexico is a year of new tax developments in the electronic sphere. The Omnibus Tax Ruling (RMF) announces the creation of a new figure: the Digital Document Reception Service Provider or DDRSP. This will make it easier for taxpayers to deliver the different documents they have to declare to the Tax Administration Service (SAT). The first to be covered by the scheme will be the Suppliers’ VAT Statement (DPIVA). Later, annual tax returns and interim payments are next in line for inclusion in e-invoicing.
As specified in section 22.214.171.124 of the Omnibus Tax Resolution (RMF), authorized reception service providers will take care of validating the documents from taxpayers and assigning the folio number that identifies the file content. They must also incorporate the digital seal of the SAT and comply with the technical specifications corresponding to each type of invoice document. Then, they send the taxpayer an e-acknowledgment of the information provided, or else a rejection notice if any mistakes have been detected.
Who can be a DDRSP?
The regulation states that Authorized Certification Providers (PAC) and legal entities that meet the set requirements may be granted approval by the SAT. Nevertheless, the application procedure to become a DDRSP is different. PACs only need to notify the AGSC’s Central Administration for Quality Management, indicating that they also want to operate as service providers. The remaining entities, however, must make an application under the provisions of information sheet 176/CFF.
What are the requirements for a DDRSP?
DDRSPs must be up-to-date on fulfillment of their tax obligations, hold a subscribed and paid-up company capital of at least ten million pesos and audit their financial statements for tax purposes. Another requirement consists of ensuring the protection of personal data regarding the information contained in the digital documents they receive and keeping them for at least three months. Likewise, they must provide taxpayers with an electronic acknowledgment, as well as a tool that can check the details of the same.
Service providers may also be reprimanded if they commit any of the infractions set forth in section 126.96.36.199 of the RMF.
How do I know who the DDRSP are?
Currently due for imminent release, the SAT website will publish the name, corporate name and RFC password of the digital document service providers whose applications have been accepted or rejected. The authorization granted by the SAT shall remain in force for this tax year and the next.
As the New Year sets in, several countries have joined the switchover to e-invoicing. The first of them was Slovenia. There, as of January 1, the Public Administration and its suppliers must use the so-called eRačun (Slovenian e-invoice) in their business transactions. This system is designed to streamline procedures, enhance security and cut costs, thanks to less use of paper and physical infrastructure.
The Slovenian legislation allows different options for issuing e-invoices in Slovenia with the eSlog XML schema, based on international GS1 standards. However, the one that brings the greatest advantages, especially for medium-sized and larger companies, consists of outsourcing through accredited providers. Among them is EDICOM, which has successfully achieved the UJP certificate (list of certified providers) and deploys a powerful platform able to link up with the Public Administration.
The main reason this is the most effective alternative when issuing eRačun (e-invoice in Slovenia) is that it fully automates the procedure. Invoices are generated with the technical and legal requirements set forth by the Slovenian Administration. They are then forwarded securely to the entry and processing point. In addition, the EDICOM solution can integrate these documents with your company ERP or internal management system. This way, users can check the situation their bills are in at all times.
International Public Administrations HUB
Like Slovenia, many other European countries are implementing e-invoicing as a compulsory system for issuing these tax documents to public administrations. European countries such as Spain, where it has been mandatory since January 15, or Italy, which has gradually adapted to the new e-invoicing model, now use it as their method of choice to improve management and cut down on payment delays in the administration. To this end, from EDICOM’s international e-Invoicing platform you can also work with e-invoices in compliance with the requirements of States all over the world. In addition, the EDICOM platform also links up the invoice receiving platforms with the public services of the different countries, developing connection mechanisms in the protocols required by various European governments, such as FACe in Spain, the SdI in Italy, or the Chorus Portal in France, among others.
EDICOM’s international e-invoicing solution is an ideal option for international businesses with interests in different states throughout the European continent.
The application in Chile of Law 20.727, designed to generalize the use of electronic invoicing, will mean the transformation of numerous transactions and administrative procedures currently in common use. The use of tax credits by citizens is one of them.
How will the law affect access to tax credit? The ruling not only simplifies and modernizes citizen relations with the administration, but also incorporates the so-called receipt acknowledgement as an access mechanism to tax credit in Chile. This means that the beneficiary of said credit will have access to it only during the period for which they issue the acknowledgment electronically.
This revolutionizes the way to access this kind of tax credit, and although it is true that the law already included it previously, it did not call for the provision of a receipt acknowledgement as a prerequisite to making use of the tax credits obtained. This way, the beneficiary of a tax credit in Chile will be required to carry out this procedure electronically, also as another means of physical control.
This is one of the great guiding principles of implementation for electronic invoicing in Chile, promoting and facilitating tax compliance by citizens. They, in turn, may make proper use of these tax credits reloaded into electronic documents. Only purchase receipts and waybills may continue to be issued on paper.
There are more exceptions. Law 20.727 on electronic invoicing in Chile exempts from its use those residents living in areas of the country without Internet coverage, with no access to electricity or who are in a place affected by a disaster and declared as such.
But beware. Despite this law, other aspects of the Law on Sales and Service Taxes are still valid, concerning the use of the tax credit designated for use within the two tax periods following the month the document was issued.