ELECTRONIC INVOICE AND CONSERVATION ISSUE

the issuing and receiving large amounts of documents incurred by the business organizations need most of the electronic processes taking place in the accounting process is számlamegőrzéssel számlakibocsátással and electronic elements as well ride herd.

the development of IT solutions has enabled the branch of a paper document is used for security, especially for handheld electronic signature space is feasible. The legislature has created in response to the information the results of electronic okiratiság recognition for the fundamental laws and amended certain provisions built a paper-based world.

the electronic invoice system requirements

The electronic invoice is issued and the preservation of law rules for determining the number of successive levels are defined. At the lowest level on Accounting 2000th No. C documents relating to general law provisions are. The following rates of tax administration as a certificate identifying the requirements a condition of acceptance, and the tax provisions of the Act means. Special accounts used in the electronic requirements for the 20/2004. (IV 21st) Regulation PM. A level above the legal provisions are interpreted and supplemented by the Tax Administration and Ministry of public announcements and resolutions, which the realization of a specific request for information can be added.

recognized forms of electronic bill, the main requirements

control of the electronic bill to recognize the two forms of control:

  • closed electronic data interchange system, invoice (EDI invoice)
  • certified electronic signature bill (PKI account).

    two recognized forms of electronic invoice requirements vary widely, which is largely the result of different technologies being considered.

    Treaty between the originator and the recipient

    important rule is that an electronic invoice to the buyer and seller only in pre-contract can be issued. EDI-based electronic invoice, the contract is made in writing, whereas PKI-based electronic invoice for a contract could be implied behavior through - as much as other authentication without WebForm filling, or GTC for reference - it is possible to contract to a customer in an electronic emissions into account.

    ensure the authenticity of the <

    EDI-based electronic bill accounts for the credibility of the system is closed and the account of the contract between the issuer and the recipient to ensure that information security requirements largely through the offer.

    the issuer of the invoice issued by the PKI at least an advanced electronic signature and time stamp must be provided, so the design of electronic billing systems for electronic signatures to take account of the general legal requirements and related information technology and procedural conditions are met is required.

    the preservation of electronic bill

    the electronic invoice to verify the authenticity of the original form in order to őrzendő. The EDI-based electronic bill of issuing a general system requirements for conservation.

    A PKI-based electronic bill to preserve the archiving rules set out detailed requirements should be such that the retention obligation to the debtor (issuer of the bill, and depending on the individual adóalanyiságtól számlabefogadók) either itself or the use of archival service may be fulfilled. If the defendant carries out its own preservation, the requirements set out procedural rules for archiving and / or information required to provide conditions for the task.

    official control of the electronic tax invoice

    Tax Authority audit procedure, the debtor retained the system documentation is presented, or Form issued by the tax authority may request a copy be made available, the billing process and monitor your account emissions while.

    electronic billing system

    The introduction of electronic billing systems, business processes, in addition to IT facilities and the legislation's requirements together, comes into consideration.

    more specific questions

    the above requirements, in practice, occurring in only part of the question, furthermore, a number of questions arise, which is also a legal requirement for regulatory compliance. Such areas of electronic invoices kontírozása, converting paper invoices to electronic form and its usability, acceptance and invoice terms.

    more specific area for the addition of electronic billing services requirements.


    2007th August











































































































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