Electronic Invoicing services (e-Invoicing) will have a pivotal role in all the stages of handling Value Added Tax (VAT) for European Member States. Through a systematic introduction of e-invoicing, tax administrators will be able to implement new tools and procedures to carry out alternative controls that are less intrusive on the trading partners. Nevertheless, successful European e-invoicing implementations need to be in compliance with the corresponding European Directive 2001/115/EC. Most contemporary e-Invoicing implementations are proprietary and based on EDI, thus demonstrating great deficiencies. This paper presents an open electronic invoicing system named eInvoke, based on XML, XML cryptography and Web Services, that addresses all security requirements imposed by the Directive. 1
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