1. Vlaamse Studiedag 29/09/2014 Pieter BREYNE – pieter.breyne@be.pwc.com

2. Savings potential EU – 243 billion € * e-Invoicing < 15% Catch 22

3. Role of the EU VAT Directive 2010/45/EU Simpler rules Standardisation – CEN/BII B2G e-Invoicing Directive 2014/55/EU Interoperability B2G e-Invoicing Directive 2014/55/EU e-PRIOR Leading by example

4. e-PRIOR Customer systems Traceability Integrity Non-repudiation Routing Archiving Supplier Portal Supplier System ABAC WORKFLOW Customer Portal COUNCIL’s SAP system Other BO systems … e-invoicing services e-ordering services e-fulfilment services e-catalogue services e-submission services …. e-invoicing services e-ordering services e-fulfilment services e-catalogue services e-submission services ….

5. Scope e-Access (TED e-Tendering) e-Requeste-Orderinge-Fulfilmente-Invoicing e-Notification (TED) e-Submission    e-Evaluatione-Awarding Post-Award modules Pre-Award modules e-Attestations (e.g. PEPPOL VCD) e-Catalogue  e-Payment   e-Notices / e-Senders  Publications Office DIGIT Developed by

6. How does it work? BUYER SUPPLIER SERVICE PROVIDER BACK OFFICE Invoice UBL Invoice UBL

7. How does it work?

9. Invoice automation Automated certified correct process Receive e- invoice Encode header data & attachment in the back- office system Review & complete invoice to check that invoice is justified and correct Approve invoice (Step 2) Manage payment request and payment order RECEIVE e-INVOICE e PROCESS PAYMENT DATA ENTRY INVOICE COMPLETION & REVIEW INVOICE APPROVAL ok STEP 1 Register debt in the accounts Create invoice based on paper receipt advice CREATE INVOICE Manual workflow

10. Invoice automation Automated certified correct process Receive e- invoice Encode header data & attachment in the back- office system Review & complete invoice to check that invoice is justified and correct Approve invoice (Step 2) Manage payment request and payment order RECEIVE e-INVOICE e PROCESS PAYMENT DATA ENTRY INVOICE COMPLETION & REVIEW INVOICE APPROVAL ok STEP 1 Register debt in the accounts Create invoice based on paper receipt advice CREATE INVOICE Manual workflow Automated step Partially automated step - action based on automatically provided data

11. Invoice automation Automated certified correct process Receive e- invoice containing e- receipt advice information RECEIVE e-INVOICE e INVOICE APPROVAL STEP 1 Automatic registration of debt in the accounts Automated workflow Automatic generation of e-invoice based on e- receipt advice CREATE e-INVOICE MATCHING & VALIDATION Automatic matching of invoice and order & business rules validation ok Approve invoice (Step 2) based on automated checks PROCESS PAYMENT Manage payment based on automatically generated CCCF* *CCCF: Certified Correct Control File e- 11 Automated process Process where human intervention is required but is based on automatically generated data

12. PEPPOL Buyer e-PRIOR and PEPPOL are fully interoperable thanks to CEN/BII Successful test with EHF of Norway

13. Open e-PRIOR https://joinup.ec.europa.eu/software/openeprior/home Adoption of e-PRIOR e-Invoicing by Belgium: o First invoice in Production received in July 2014 o Adoption by the Federal Government, followed by the Regions of Flanders and Wallonia Pilot installations in Portugal, Ireland (pilot with 7 Service Providers), Norway, Croatia, … Other Member States interested to implement Open e-PRIOR : o Malta o Greece o Cyprus

14. e-PRIOR in Belgium

15. PEPPOL Mandatory for specific Framework Contracts e-PRIORDenmark B2G e-Invoicing Mandatory in 2005 70% after 3 years Close to 100% today

16. Where to start? https://joinup.ec.europa.eu/software/openeprior/home https://joinup.ec.europa.eu/software/openeprior/forum/all DIGIT-EPRIOR-SUPPORT@ec.europa.eu @ePRIOR_EU http://www.linkedin.com/groups/ePRIOR-3686902/about

17. Invitation Vervolg op deze studiedag Organisatie door PwC Presentaties door Service Providers Doelpubliek – ambtenaren van de Vlaamse maar ook federale overheid Datum: 25/11 – vanaf 9 uur Plaats: VAC Leuven Deelnamekost: 100€

18. Thank you for your attention! Pieter Breyne PwC | Director Technology Consulting Direct: +32 9 268 82 55| Mobile: +32 473 91 06 91 Email: pieter.breyne@be.pwc.compieter.breyne@be.pwc.com