The revised 2009 Tax Compliance Country Guide is now available and includes updates for France & Germany.  The purpose of the Country Guide is to enable users of Ariba Supplier Network and Ariba Invoice to easily determine how electronic invoicing regulations impact Tax/VAT compliance operations, and to demonstrate and document the process flows and specific ways in which the Ariba Solution conforms to these regulations - a paperless, dematerialized approach to the entire invoice process. This document summarizes information collected by Ariba.   As with the previous version, these updates were written and signed by KPMG.  The "sign-off" by local tax KPMG expert is included at the end of each country specific chapter.  We have now made 13 country specific updates or additions in calendar year 2009.


The current version (V27) also includes an update to section 3.3.1 concerning functionality with respect to the suppliers' acceptance of the “Terms of Use”.  Suppliers must follow a click through process to accept the “Terms of Use” which logs the User’s full name, Email address, and Date of acceptance.  This is important because Ariba's “Terms of Use” serves as “an electronic invoicing mandate” with the supplier.  As defined by the law in France, for example, the mandate must specify that suppliers are entirely and solely responsible for their own invoicing obligations and consequences with regards to VAT.  In addition, the mandate must also indicate that the supplier entrusts the service provider, such as Ariba, with the issuance of invoices—and that the buyer is prepared to accept invoices from the service provider.  Ariba's “Terms of Use” plays an integral role in our ability to offer a solution that allows suppliers and buyers to drive compliance through their respective fulfillment and invoicing solutions.


Ariba continues to get positive feedback from customers regarding our country guide and process for helping assess compliance.  In a recent customer-specific assessment of the Ariba eInvoicing solution for tax compliance in the UK and Germany; the Deloitte assessment team commented that Ariba's Country Guide would save them a lot of time in completing their evaluation and they seemed to be putting a lot of weight on the individual country signatures by KPMGs local Tax consultants. 

Respected tax consulting firms and tax experts continue review and provide Ariab with advise on paperless eInvoing in Germany.  We now have advice from the following:


  • Stefan Engel-Flechsig Legal Counsel & Chairman of CEN/ISSS Workshop on e-invoices
  • PwC as a result of a customer-specific audit last year
  • KPMG with as shown in this update in the country guide
  • and soon to be... Deloitte with the latest audit in progress

and the results are always the same.... Ariba is the best kept secret for compliant, paperless invoicing in the EU!


If you are interested in eInvoicing in France or Germany, please contact your Ariba representative for the latest version of Ariba's Country Guide.