Digital Signatures
Call for help from contacts in EU MS - digital signatures
As more countries turn to electronic invoicing, it is something that even though of us outside the EU need to get ourselves better acquainted with (even if that is just so we can get paid!).
Electronic Data Interchange (EDI)
EDI is something upon which there is existing guidance in the UK and some of us have even gained experience of it (including me and Bryan Williams) starting in the 1980's with motor manufacturers.
PDF Route
However, the pdf route, with or without a digital signature is likely to be more common for SME's. And most common accounting packages will allow production of an invoice direct to pdf and sending it by email without human intervention (which is bit brave given how fat fingers can change a bill!). Indeed, we have been able to do this for a number5t of years and it is our preferred method of invoicing (not least because we retain all accounting records digitally in any event).
Is the 2014 EU Directive still extant?
There was an EU Directive on electronic signatures a few years back and that leads to my first question - I assume that requirements for electronic signatures follow those requirements still? Is that correct?
[Regulation (EU) No 910/2014 of the European Parliament and of the Council of 23 July 2014 on electronic identification and trust services for electronic transactions in the internal market and repealing Directive 1999/93/EC].
UK Interpretation of the Directive (at the time)
The UK did produce a guide - by pdf attached.
This is still "live" which indicates that following Brexit the UK has decided to adopt its own electronic signature regime, which just happens to be identical to the regime operated by the EU. The guide has not been 'bleached' yet, but will be, and a new guide written which should say the same thing, but instead refers to trusted UK law which says the same as the EU law (if our politicians are sensible and business kicks up enough fuss).
(The Electronic Identification and Trust Services for Electronic Transactions Regulation 2016 (2016 No.696)1 and section 7 of the Electronic Communications Act 2000.)
The next question is about my understanding of the law which indicates it is for individuals and not bodies corporate. Does that mean that where a company is issuing an invoice it has to bear a signature of an individual (which is weird) or something else? By “something else” I am at this stage hoping that it is a consistent “something else” but fear it will not be.
Anyway, help will be gratefully received.
Naturally, if assistance is required at the UK end with clients, group companies, suppliers, and customers, we will be glad to work with you.