20100922 ad vander poel - softwarepakketten · 2010. 10. 1. · common invoice content standard and...

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(Inter)nationale ontwikkeling

Elektronisch factureren

Ad van der Poel, hoofd E-Business ING Payments & Cash Management

Kennisplatform Administratieve Software

Leidschendam, september 2010

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Europese factuuruitwisseling 2009

Bilaterale uitwisseling: 710

Uitwisseling via service provider: 740 (45% groei p.j.)

Compliantelektronisch

non compliant 1

elektronisch

1 = authenticatie en/of integriteit voldoet niet aan wet- en regelgeving

Source: Billentis 2010

x 1 miljoen, inclusief B2C & B2B volume

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B2C & B2B volumes

Company size

Number of companies in Europe

%

Small enterprises

17-20 million

96-97

Medium enterprises

510,000 2-3

Large enterprises

170,000 1

B2B B2CSource: Billentis

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Grote bedrijven en specifieke branches lopen voorop

01.10.2010

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Loopt Nederland voorop?

• Sommige landen bereiken inmiddels de groeifase: Finland, Italië, Denemarken

• Andere landen zoals Nederland en België zijn volgers.

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• Kostenbeheersing, automatiseren factuurverwerking inclusief fiatteringsproces

• Optimalisering van het werkkapitaal

• Betere controle op processen

E-factureren

• Kostenbeheersing en snellere betalingen

• Organisaties zoeken naar efficiency verbetering (bv. een betere reconciliatie)

• Optimalisering van het werkkapitaal

• Marketingaspect van de factuur uitnutten

Het momentumVerzenders

Overheid• Europese Commissie; efficiency,

concurrentiepositie, innovatie

• Nationale overheden stellen elektronische facturatie met overheid verplicht

• Harmonisatie wet- en regelgeving

Ontvangers

Consumenten

• Hoog internet gebruik (>80% in West Europa)

• Hoge penetratie internet bankieren (>60% in West Europa)

• 80% van de Acceptgiro’s wordt overgetypt (NL)

Service Providers• >400 service providers (inclusief banken)

actief in Europa

• Nieuwe technologieën en standaarden creëren nieuwe mogelijkheden

• Organisaties verwachten ondersteuning in hun facturatie proces en integratie in administratie

Banken• Scandinavië toont aan dat bankinitiatieven

complementair zijn aan andere providers

• Gericht op dienstverlening in de financiële waardeketen

• Facilitair in interoperabiliteit en routering

• SEPA leidt tot gestandaardiseerde verwerking van gegevens

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European Commission Expert Group on e-Invoicing

European e-Invoicing (EEI) Framework

•EEI Framework defined as the Final Report

•Set of actionable and interrelated recommendations

•Promotes uptake of e-invoicing/e-business

•Advocates a business-

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Components European e-Invoicing FrameworkRecommendation 1: Meet the needs of SMEs as a priority focus.

Recommendation 2: Harmonise and clarify the legal and VAT framework base on equal treatment of paper and electronic.

Recommendation 3: Maximise interoperability and reach.

Recommendation 4: All actors to adopt a common invoice standard and data model- the UN/CEFACT v.2.

Recommendation 5:Establish an organisational process for implementation of the EEIF.

Recommendation 6: Widely promote and communicate the benefits.

1

2 3 4

5

6

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Vision and target picture

• E-invoicing becomes predominant within 5-8 years, in some countries earlier.

• Harmonised and clear legal environment will exist across the EU.

• Trading parties have wide choice of convenient solutions and services- bilateral, 3-corner and 4-corner models in use.

• Standards adopted based on single data model-UN/CEFACT CII

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Recommendation 1

The Expert Group recommends meeting the needs of SMEs as a priority focus, by concentrating on a number of specific business requirements.

Detailed recommendations:

• the use of a common invoice standard;

• e-invoicing should enable SMEs to create savings in time and money;

• harmonisation and clarity for all legal and compliance requirements;

• share good practices and to provide wide education and trainingprogrammes;

• develop and maintain a competitive and trusted marketplace for services and solutions and assure trustworthiness and data protection.

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Recommendation 2

The EG recommends the harmonisation of and the provision of clarity for the legal and VAT framework across the EU on the basis of equal treatment between paper and e-invoices and supported by a Code of Practice prepared by the Expert Group.

Detailed recommendations:

• equality of treatment is defined;

• all Member States adopt the Commission’s January 2009 proposal for a new VAT Directive;

• the European Commission supports the implementation of the Expert Group’s Code of Practice;

• the proposed European Commission Recommendation should be implemented by all

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Recommendation 3

The EG recommends the creation of an e-invoicing eco-system that provides maximum interoperability and reach.

Detailed recommendations:• the use of consistent terminology to describe

and clarify the roles and responsibilities;

• content standards that support the basic cross-industry e-invoicing business requirements;

• the use of common, non-proprietary European and international information technology standards;

• minimum business and technical requirements for connectivity and messaging;

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Follow up on recommendation 3

Responsibility of implementation

•The proposed European level multi-stakeholder e-Invoicing Forum (see recommendation 5) should take the lead, supported by CEN, the service and solution provider community as well as community projects, associations and user groups

Banks and interoperability & routing

•European Banking Association (EBA)

•SWIFT

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Recommendation 4The EG recommends that all actors within both the private and public sector adopt a common invoice content standard and data model – the UNCEFACT Cross-Industry Invoice (CII) v.2.

Detailed recommendations:

• the UN/CEFACT Cross Industry Invoice (CII) v.2 is adopted by all actors within both the private and public sector, as the common reference semantic data model;

• structured invoices should comply with this data model;

• trading parties, service and solution providers begin migration using the CII v.2 data model;

• convergence in the area of syntax and

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Follow up on recommendation 4

• UN/CEFACT, as a global standards organisation, should deliver the mechanism to cater for such standardised extensions and to provide more detailed user guidance on the CII v.2;

• CEN should develop the required set of implementation guidelines as soon as possible and no later then September 2010.

• ISO, as a global standards organisation, is developing the ‘financial invoice’ to have full alignment with financial messages including SEPA b i th UN/CEFACT

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Recommendation 5

The EG recommends the establishment of an organisational process for implementation of the EEIF at Member State and EU level.

Detailed recommendations for development and advocacy:

• Member States to set up national e-Invoicing bodies;

• the Commission should continue to drive the development by establishing a pan-European e-Invoicing Forum.

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Recommendation 6

The EG recommends the wide communication of the key messages of this report.• Ensure that e-invoicing moves to top of the

agenda

• Promote the EEIF and its adoption

• Create consensus and drive convergence

• Help SME’s as well as public administrations and larger entities

• Focus on “multipliers and enablers” to disseminate the messages

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Take-aways

• E-factureren heeft veel potentie, met impact op aanpalende processen.

• E-factureren is een netwerkdienst: meer gebruikers = meer waarde. ‘Aansluiten’ van het midden- en klein bedrijf op e-factureren is cruciaal voor het netwerksucces.

• Bestudeer de impact van ‘equal treatment’. Het gebruik van de digitale handtekening blijft mogelijk de goedkoopste oplossing.

• Het gebruik van één formaat is niet noodzakelijk

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Appendix

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Penetratie elektronisch factureren 2009

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Penetratie elektronisch factureren 2013

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Draw up invoice Send Solve

issuesManage disputes

Financial impact

Scan Validate Make payment Archive Manage

disputes

Inbound - Customer

Elektronisch Factureren

• Snellere collectie van gelden

• Verbetering operationele efficiency door verbeterde reconciliatie

• Lagere kosten

b i

Outbound - Supplier

Archive Follow-upunpaid

Handling Process(key-in)

ReconcilePrepare

Papier

• Afhankelijk van menselijke interactie

• Veel kans op fouten

• Traag en onzeker proces

• Kan de relatie tussen klant en leverancier verstoren

De weg van de elektronische factuur

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Waarom elektronisch factureren?

•Sneller betaald krijgen- Afname debiteurentermijn van 7 dagen1

- Verbetering van het werkkapitaal

- Verbetering kasstroomplanning

- Sneller fiatteringsproces

•Tijd- en kostenbesparing- verwachte besparing per factuur van €3,- (B2C) tot €7,50 (B2B)2

- Voor uitgaande facturen 40%-50% potentiële kostenbesparing3

- Voor inkomende facturen 60%-90% potentiële besparing

- Afname handmatig invoeren van data en kostenbesparing

•Maatschappelijk Verantwoord Ondernemen1. Bron : www.ZIBB.nl2. Bron: McKinsey3. Bron: Billintis

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Receivers

Invoice portals

Bank portal

E-mailbox

Biller’s admin

systems

Billers

27© ING Bank N.V. All rights reserved

Custom-made

Standard interfaces

ING Channels

Custom-made

Standard interface

Digitale Nota/Zoomit

E-mail

Receiver’s admin

systems

B2C

B2B

Biller Service Provider

ING’s positie in elektronisch factureren

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INGIS

• INGIS biedt bedrijven, via een online platform, een eenvoudige en snelle oplossing om onderling facturen uit te wisselen

• De huidige IT omgeving hoeft hiervoor niet te worden aangepast (ASP Model)

• De oplossing is conform fiscaal juridische eisen voor de meeste Europese landen

• INGIS biedt voordelen voor zowel verzender als ontvanger

• INGIS heeft koppeling met verschillende boekhoudpakketten