Abstract
With the implementation of electronic invoicing the European Union is expecting an increase of electronic trade. According to legal requirements in the EU, invoices with deductible input VAT have the status of an official document. In most member states digital signatures have to be used in order to issue an official electronic invoice. This article is about the legal aspects and technical requirements for electronic cross boarder invoicing within the European Union. The award winning project „Legally Binding electronic invoicing“ (e-Business board of the Austrian government) will be presented. The focus of this project was to implement a legally binding electronic invoicing solution in Austria. Additionally a survey is summarized which investigated the attitude of the Styrian people towards electronic invoicing.
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© 2004 Friedr. Vieweg & Sohn Verlagsgesellschaft/GWV Fachverlage GmbH, Wiesbaden
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Lindsberger, G., Pinter, G., Egger, A. (2004). Legally Binding Cross Boarder Electronic Invoicing. In: ISSE 2004 — Securing Electronic Business Processes. Vieweg+Teubner Verlag. https://doi.org/10.1007/978-3-322-84984-7_23
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DOI: https://doi.org/10.1007/978-3-322-84984-7_23
Publisher Name: Vieweg+Teubner Verlag
Print ISBN: 978-3-528-05910-1
Online ISBN: 978-3-322-84984-7
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