e-invoice

Page 1

CIAT: Inter American Center of Tax Administrations; Centro Interamericano de Administraciones Tributarias

• S e a

Login

News

About CIAT

International Cooperation

Products and Services

Blog

r

Span ish | Cont act us

c h

Search... Close •

Archived News

e-CIAT Newsletter

The Executive Secretary in the Press

External sources information

Member Countries

Organizational Structure

Strategic Guidelines

Our History

Participate

Contact Us

Frequently Asked Questions

Map Presentation

Strategic Alliances

International Activities

Initiative Portfolio

Links of Interest

My CIAT

Technical Assistance

Training

CIATData

Publications

Library

About Blog

Bloggers

M


•

Skip to content



Electronic Invoice Home | Use and Privacy Terms and Conditions | Site map | Contact Us | Frequently Asked Questions

Contents •

Strategic Guidelines

• Twitter

Facebook

Youtube

RSS

Modalities Linkedin Specific Programs •

Share

Benchm arking

Twitter

In 2008, a working group was created to conduct an integral discussion of the

Object 1

einvoice

electronic invoice issue. This group has been working in onsite meetings in Panama, Santiago de Chile, •

Quito, Mexico City and Salvador de Bahia; also, it held virtual meetings to address the issue of the

Manage ment

electronic invoice consistently.

Model The group has relied on the decisive participation of Brazil, Chile and Mexico. Additionally, the tax

Innovati

administrations from Argentina, Bolivia, Colombia, Costa Rica, Ecuador, Spain, Guatemala, Honduras,

on

Paraguay, Peru, the Dominican Republic and Uruguay participated.

Contest •

Three important products resulted from the group's work:

Models •

Document on relevant issues

Digital •

Work Fields

Experience

Testimonials

• Legal framework In order to institute an Electronic Invoice system, we shall conduct a survey on the regulations in effect

Cooperation Map

regarding invoicing practices, with very clear knowledge of the general laws, trade laws and any specific tax norm and regulation in relation with the electronic invoice. They are different in every country, and we shall examine the controls that taxpayers are normally subject to regarding the invoicing process. • Issuer Authenticity and Document Integrity Any electronic invoice model to be implemented requires a mechanism that enables the issuer's authenticity, as well as the integrity of the electronic invoices issued. One way of ensuring issuer authenticity and document integrity is the use of digital certificates and the incorporation of the digital signature on the electronic invoice documents. The digital signature cryptographic system enables to ensure that the author of a document or text is who he/she claims to be, in addition to guaranteeing the recipient that the document has not been tampered with after its signature. The Public Key Infrastructure is the platform enabling the production of digital signatures on a given text. The digital signature consists in the encryption with a private key of the excerpt of a given text. Using a public key, associated with such private key, the document recipient may review such signature.

Comuni cación

A document was developed that compiles the expertise of several member-countries relevant to the electronic invoice. It is divided into chapters:

Maturity

Opportunities


Mobile Version

Top


Turn static files into dynamic content formats.

Create a flipbook
Issuu converts static files into: digital portfolios, online yearbooks, online catalogs, digital photo albums and more. Sign up and create your flipbook.