(Inter)nationale ontwikkeling
Elektronisch factureren
Ad van der Poel, hoofd E-Business ING Payments & Cash Management Kennisplatform Administratieve Software Leidschendam, september 2010
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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 2010
1 = authenticatie en/of integriteit voldoet niet aan wet- en regelgeving 3
B2C & B2B volumes Company size
Number of companies in Europe
%
Small enterprises
17-20 million
9697
Medium enterprises
510,000
2-3
Large enterprises
170,000
1
B2B
B2C Source: Billentis
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Grote bedrijven en specifieke branches lopen voorop
01.10.2010 5
Loopt Nederland voorop?
• Sommige landen bereiken inmiddels de groeifase: Finland, Italië, Denemarken • Andere landen zoals Nederland en België zijn volgers.
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Het momentum Consumenten
Verzenders • Kostenbeheersing en snellere betalingen
• Hoog internet gebruik (>80% in West Europa)
• Organisaties zoeken naar efficiency verbetering (bv. een betere reconciliatie)
• Hoge penetratie internet bankieren (>60% in West Europa) • 80% van de Acceptgiro’s wordt overgetypt (NL)
• Optimalisering van het werkkapitaal
Service Providers • >400 service providers (inclusief banken) actief in Europa
• Marketingaspect van de factuur uitnutten Overheid • Europese Commissie; efficiency, concurrentiepositie, innovatie
• Nieuwe technologieën en standaarden creëren nieuwe mogelijkheden
E-factureren
• Nationale overheden stellen elektronische facturatie met overheid verplicht • Harmonisatie wet- en regelgeving Ontvangers • Kostenbeheersing, automatiseren factuurverwerking inclusief fiatteringsproces • Optimalisering van het werkkapitaal • Betere controle op processen
• 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 • SEPA leidt tot gestandaardiseerde verwerking van gegevens 7
European Commission Expert Group on eInvoicing European e-Invoicing (EEI) Framework • EEI Framework defined as the Final Report • Set of actionable and interrelated recommendations • Promotes uptake of einvoicing/e-business • Advocates a business-
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Components European e-Invoicing Framework Recommendation 1: Meet the needs of SMEs as a priority focus. Recommendation 2: Harmonise and clarify the legal and VAT framework base on equal treatment of paper and electronic.
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Recommendation 3: Maximise interoperability and reach. Recommendation 4: All actors to adopt a common invoice standard and data model- the UN/CEFACT v.2. 2
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4
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Recommendation 5: Establish an organisational process for implementation of the EEIF. Recommendation 6: Widely promote and communicate the benefits.
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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 4corner models in use. • Standards adopted based on single data modelUN/CEFACT CII
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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.
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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 a Code ofisPractice • equality by of treatment defined; prepared by the Expert Group. • all Member States adopt the Commission’s January 2009 proposal for a new VAT Directive; Detailed recommendations: • the European Commission supports the implementation of the Expert Group’s Code of Practice; • the proposed European Commission Recommendation should be implemented by all
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Recommendation 3 The EG recommends the creation of an einvoicing eco-system that provides maximum and reach. •interoperability the use of consistent terminology to describe and clarify the roles and responsibilities; Detailed recommendations: • 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
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
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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 • the UN/CEFACT Invoice (CII) v.2. Cross Industry Invoice (CII) v.2 is adopted by all actors within both the privaterecommendations: and public sector, as the common Detailed 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
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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 2010. • 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
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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 eInvoicing Forum.
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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
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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
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Appendix
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Penetratie elektronisch factureren 2009
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Penetratie elektronisch factureren 2013
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De weg van de elektronische factuur Outbound - Supplier Draw up invoice
Prepare
Send
Reconcile
Archive
Follow-up unpaid
Solve issues
Manage disputes
Financial impact
Inbound - Customer
Handling
Process (key-in)
Scan
Papier
Validate
Make payment
Archive
Manage disputes
Elektronisch Factureren
• Afhankelijk van menselijke interactie • Veel kans op fouten • Traag en onzeker proces • Kan de relatie tussen klant en leverancier verstoren
• Snellere collectie van gelden • Verbetering operationele efficiency door verbeterde reconciliatie • Lagere kosten 24
b
i
Waarom elektronisch factureren? • Sneller betaald krijgen - Afname debiteurentermijn van 7 dagen1 - 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 kostenbesparing3 - Voor inkomende facturen 60%-90% potentiële besparing - Afname handmatig invoeren van data en kostenbesparing 1. Bron : www.ZIBB.nl 2. Bron: McKinsey 3. Bron: Billintis
• Maatschappelijk Verantwoord Ondernemen
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ING’s positie in elektronisch factureren Biller Service Provider
Custom-made
Custom-made
B2B Biller’s admin systems
Invoice portals
Standard interface Standard interfaces
Bank portal Digitale Nota/Zoomit
ING Channels
B2C E-mail
Billers
© ING Bank N.V. All rights reserved
Receiver’s admin systems
E-mailbox
Receivers
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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
