Draft map of Austrian E-invoicing environment
29 Jan 2012

Draft: Austrian E-Invoicing Environment

The map is a draft presentation of the different players in the automated electronic invoicing process in Austria. It is a wokring model, which will be updated in case of further identification of relevant environments. Everybody is welcome to add his/her comments to this article.

Paul Pöltner" rel="author">Paul Pöltner 0
Yellow Gears
20 Dec 2011

Value-added taxes: Do electronic and paper invoices become equal?

Value-added tax is currently a big barrier within the EU for the introduction of electronic invoices. But with the council directive 2010/45/EU of 13 July 2010 amending Directive 2006/112/EC on the common system of value-added taxes, it will bring further simplifications. By the 1 January 2013, electronic and paper invoices

Paul Pöltner" rel="author">Paul Pöltner 0
18 Dec 2011

Electronic invoices 2012: What are the current challenges?

Electronic invoices do have a high potential for organizations to save costs. This has been investigated by several current studies: (study Nutzenpotenziale der E-Rechnung in Österreich). Nevertheless—especially within Europe—there do exist burdens and barriers for an organization to introduce electronic invoices. But these barriers should be overcome to realize the

Paul Pöltner" rel="author">Paul Pöltner 0
© Gretalorenz | Dreamstime.com
18 Dec 2011

Digital archive for paper business documents: Paperless office and the tax authorities

Not only large organizations, but also SMEs are thinking about having a digital archive for their business documents. Although there are promising solutions on the web, the paperless office can only be realized, in case a defined and supervised workflow has been set in place.

Paul Pöltner" rel="author">Paul Pöltner 0
Correct direction
18 Dec 2011

Value-added taxes: Current requirements for the implementation of electronic invoices

As already pointed out, by the end of 2012, local governments will have to change the law to treat electronic and paper invoices equal (council directive 2010/45/EU). Nevertheless, until then several rules have to be considered when setting up an electronic invoicing system. This article will look at the current

Paul Pöltner" rel="author">Paul Pöltner 0
TAX TABLE AND GLASSES © Maxexphoto | Dreamstime.com
10 Sep 2011

Dues on digital signed emails (e.g. rental agreements)

In general, dues arise on rental agreements (in general 1 %) only in case a certificate has been signed, as it proves the underling transaction.

Paul Pöltner" rel="author">Paul Pöltner 0