Procedure

Technical Report

Overview

DIN SPEC 16567 specifies a model agreement for electronic invoicing processes in the EDI method. For this purpose, the current regulations of the German Value Added Tax Law are complied with. The transmission of electronic invoices by EDI and WebEDI is one of the standard applications in the economy. Due to the modification of the German Value Added Tax Law, the legislator implemented on 2008-12-19 with the Steuerbürokratieabbaugesetz (the German Tax Bureaucracy Reduction Act) a simplification which has already been demanded for a long time by the economy: Since 2009-01-01, collective invoicing (pooled invoice) can be waived in Germany for EDI invoices. Until 2008-12-31 the German Value Added Tax Law additionally required for electronic data interchange (EDI) a collective invoice, which was most often presented in paper form. Now an agreement about the EDI data exchange and the application of secure data exchange methods ensuring the authenticity of the origin and the integrity of the data is sufficient. A group of experts made up of EDI and tax experts, auditors and umbrella organizations has already discussed in detail the previously applicable requirements regarding authenticity and integrity and prepared this model agreement on EDI invoice exchange in order to provide users in the economy with important support for ensuring the legal security when transferring EDI invoices. This standard has been prepared by the Information Technology and Selected IT Applications Standards Committee (NIA), Working Committee NA 043-03-03 AA "Elektronisches Geschäftswesen" ("Electronic Business"). The NIA is responsible for normative specifications in the scope of electronic data interchange (EDI) and in a broad sense for electronic commerce, amongst other things.

Document: references other documents

Responsible national committee

NA 043-03-03 AA - Electronic Business