Integrity and authenticity of invoices

Every invoice must prove where it came from, that its content is unchanged, and that it stays readable.

Definition

The EU VAT Directive requires that, for every invoice, three properties be ensured from issuance until the end of the retention period:

• authenticity of origin: the identity of the supplier or issuer is certain;
• integrity of content: the invoice's mandatory data has not been altered;
• legibility: the invoice can be read by a human.

How to ensure them

The Directive leaves the taxable person free to choose the means. Three approaches are explicitly recognised:

• business controls creating a reliable audit trail between the invoice and the supply;
• an advanced electronic signature (XAdES, CAdES, PAdES profiles);
• electronic data interchange (EDI) with procedures guaranteeing origin and integrity.

Good to know

These requirements apply equally to paper and electronic invoices: electronic form does not, in itself, impose more constraints. It is up to the business to demonstrate, if audited, how it ensures these assurances throughout retention.

National continuous transaction controls (CTC) mandates reinforce these principles by imposing specific channels and formats.