The revised 2012 Tax Compliance Country Guide version 45 includes updates to 30 country guides.
As with previous versions, these chapters were written and signed by KPMG. We found no need to make any changes to our software based on the content in the updated country guides.
It should be noted that Germany, Denmark and Belgium no longer require e-Invoices to be electronically signed or in EDI to have a proof of authenticity and integrity. These countries anticipated the implementation of directive 2010/45/EU which will go into effect in Jan 2013 whereby all countries in the EU should start to allow buyers, suppliers and providers to use a new alternative method to prove authenticity and integrity of e-Invoices: “business controls creating a reliable audit trail between invoice and supply”. Ariba recognizes the use of business controls, as such the Ariba architecture uses electronic signatures to ensure authenticity of origin and integrity of content since this has been proven to be the highest quality and most reliable approach which will continue to be an approved method to guarantee authenticity and integrity of e-Invoices in Europe
Please contact your Ariba representative for the latest version of Ariba's Country Guide.