(Inter)nationale ontwikkeling

Transcriptie

1 (Inter)nationale ontwikkeling Elektronisch factureren Ad van der Poel, hoofd E-Business ING Payments & Cash Management Kennisplatform Administratieve Software Leidschendam, september

2 Europese factuuruitwisseling 2009 x 1 miljoen, inclusief B2C & B2B volume non compliant 1 elektronisch Bilaterale uitwisseling: 710 Compliant elektronisch Uitwisseling via service provider: 740 (45% groei p.j.) Source: Billentis = authenticatie en/of integriteit voldoet niet aan wet- en regelgeving 3

3 B2C & B2B volumes Company size Small enterprises Number of companies in Europe million % Medium enterprises Large enterprises 510, ,000 1 B2B B2C Source: Billentis 4 4

4 Grote bedrijven en specifieke branches lopen voorop

5 Loopt Nederland voorop? Sommige landen bereiken inmiddels de groeifase: Finland, Italië, Denemarken Andere landen zoals Nederland en België zijn volgers. 6

6 Het momentum Verzenders Kostenbeheersing en snellere betalingen Organisaties zoeken naar efficiency verbetering (bv. een betere reconciliatie) Consumenten Hoog internet gebruik (>80% in West Europa) Hoge penetratie internet bankieren (>60% in West Europa) 80% van de Acceptgiro s wordt overgetypt (NL) Optimalisering van het werkkapitaal Marketingaspect van de factuur uitnutten Overheid Europese Commissie; efficiency, concurrentiepositie, innovatie Nationale overheden stellen elektronische facturatie met overheid verplicht Harmonisatie wet- en regelgeving Ontvangers Kostenbeheersing, automatiseren factuurverwerking inclusief fiatteringsproces E-factureren 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 Optimalisering van het werkkapitaal Betere controle op processen SEPA leidt tot gestandaardiseerde verwerking van gegevens 7

7 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- 8

8 Components European e-invoicing Framework Recommendation 1: Meet the needs of SMEs as a priority focus. 5 6 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 Recommendation 5: Establish an organisational process for implementation of the EEIF. Recommendation 6: Widely promote and communicate the benefits. 9

9 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 10

10 Recommendation 1 The Expert Group recommends meeting the needs of SMEs as a priority focus, by concentrating on a number of specific business the use of a common invoice standard; requirements. e-invoicing should enable SMEs to create savings in time and money; harmonisation and clarity for all legal and compliance requirements; Detailed recommendations: share good practices and to provide wide education and training programmes; develop and maintain a competitive and trusted marketplace for services and solutions and assure trustworthiness and data protection. 11

11 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 equality by of treatment a Code of is Practice defined; prepared by the Expert Group. all Member States adopt the Commission s Detailed January recommendations: 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 12

12 Recommendation 3 The EG recommends the creation of an e- invoicing eco-system that provides maximum interoperability the use of consistent and reach. terminology to describe Detailed and clarify recommendations: the roles and responsibilities; content standards that support the basic crossindustry 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; 13

13 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 14

14 Recommendation 4 The 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 the UN/CEFACT (CII) v.2. Cross Industry Invoice (CII) v.2 is adopted by all actors within both the Detailed private recommendations: 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 15

15 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 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 16

16 Recommendation 5 The EG recommends the establishment of an organisational process for implementation of the EEIF at Member State and EU level. Member States to set up national e-invoicing bodies; Detailed recommendations for development and advocacy: the Commission should continue to drive the development by establishing a pan-european e- Invoicing Forum. 17

17 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 18

18 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 19

19 Appendix 20

20 Penetratie elektronisch factureren

21 Penetratie elektronisch factureren

22 De weg van de elektronische factuur Outbound - Supplier Draw up invoice Prepare Send Archive Reconcile Follow-up unpaid Solve issues Manage disputes Financial impact Inbound - Customer Handling Process (key-in) Scan Validate Make payment Archive Manage disputes Papier Afhankelijk van menselijke interactie Veel kans op fouten Traag en onzeker proces Kan de relatie tussen klant en leverancier verstoren Elektronisch Factureren Snellere collectie van gelden Verbetering operationele efficiency door verbeterde reconciliatie Lagere kosten b i 24

23 Waarom elektronisch factureren? Sneller betaald krijgen - Afname debiteurentermijn van 7 dagen 1 - 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 kostenbesparing 3 - Voor inkomende facturen 60%-90% potentiële besparing - Afname handmatig invoeren van data en kostenbesparing 1. Bron : 2. Bron: McKinsey 3. Bron: Billintis Maatschappelijk Verantwoord Ondernemen 25

24 ING s positie in elektronisch factureren Biller Service Provider Biller s admin systems Custom-made Standard interfaces ING Channels B2B B2C Custom-made Standard interface Digitale Nota/Zoomit Invoice portals Bank portal box Receiver s admin systems Billers Receivers ING Bank N.V. All rights reserved 27 27

25 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 28