1

(Inter)nationale ontwikkeling

Elektronisch factureren

Ad van der Poel, hoofd E-Business ING Payments & Cash Management

Kennisplatform Administratieve Software

Leidschendam, september 2010

3

Europese factuuruitwisseling 2009

Bilaterale uitwisseling: 710

Uitwisseling via service provider: 740 (45% groei p.j.)

Compliantelektronisch

non compliant 1

elektronisch

1 = authenticatie en/of integriteit voldoet niet aan wet- en regelgeving

Source: Billentis 2010

x 1 miljoen, inclusief B2C & B2B volume

44

B2C & B2B volumes

Company size

Number of companies in Europe

%

Small enterprises

17-20 million

96-97

Medium enterprises

510,000 2-3

Large enterprises

170,000 1

B2B B2CSource: Billentis

5

Grote bedrijven en specifieke branches lopen voorop

01.10.2010

6

Loopt Nederland voorop?

• Sommige landen bereiken inmiddels de groeifase: Finland, Italië, Denemarken

• Andere landen zoals Nederland en België zijn volgers.

7

• Kostenbeheersing, automatiseren factuurverwerking inclusief fiatteringsproces

• Optimalisering van het werkkapitaal

• Betere controle op processen

E-factureren

• Kostenbeheersing en snellere betalingen

• Organisaties zoeken naar efficiency verbetering (bv. een betere reconciliatie)

• Optimalisering van het werkkapitaal

• Marketingaspect van de factuur uitnutten

Het momentumVerzenders

Overheid• Europese Commissie; efficiency,

concurrentiepositie, innovatie

• Nationale overheden stellen elektronische facturatie met overheid verplicht

• Harmonisatie wet- en regelgeving

Ontvangers

Consumenten

• Hoog internet gebruik (>80% in West Europa)

• Hoge penetratie internet bankieren (>60% in West Europa)

• 80% van de Acceptgiro’s wordt overgetypt (NL)

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

• SEPA leidt tot gestandaardiseerde verwerking van gegevens

8

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-

9

Components European e-Invoicing FrameworkRecommendation 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.

Recommendation 3: Maximise interoperability and reach.

Recommendation 4: All actors to adopt a common invoice standard and data model- the UN/CEFACT v.2.

Recommendation 5:Establish an organisational process for implementation of the EEIF.

Recommendation 6: Widely promote and communicate the benefits.

1

2 3 4

5

6

10

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

11

Recommendation 1

The Expert Group recommends meeting the needs of SMEs as a priority focus, by concentrating on a number of specific business requirements.

Detailed recommendations:

• the use of a common invoice standard;

• e-invoicing should enable SMEs to create savings in time and money;

• harmonisation and clarity for all legal and compliance requirements;

• share good practices and to provide wide education and trainingprogrammes;

• develop and maintain a competitive and trusted marketplace for services and solutions and assure trustworthiness and data protection.

12

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 by a Code of Practice prepared by the Expert Group.

Detailed recommendations:

• equality of treatment is defined;

• all Member States adopt the Commission’s January 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

13

Recommendation 3

The EG recommends the creation of an e-invoicing eco-system that provides maximum interoperability and reach.

Detailed recommendations:• the use of consistent terminology to describe

and clarify the roles and responsibilities;

• content standards that support the basic cross-industry 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;

14

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

15

Recommendation 4The 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 (CII) v.2.

Detailed recommendations:

• the UN/CEFACT Cross Industry Invoice (CII) v.2 is adopted by all actors within both the private 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

16

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

17

Recommendation 5

The EG recommends the establishment of an organisational process for implementation of the EEIF at Member State and EU level.

Detailed recommendations for development and advocacy:

• Member States to set up national e-Invoicing bodies;

• the Commission should continue to drive the development by establishing a pan-European e-Invoicing Forum.

18

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

19

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

20

Appendix

21

Penetratie elektronisch factureren 2009

22

Penetratie elektronisch factureren 2013

24

Draw up invoice Send Solve

issuesManage disputes

Financial impact

Scan Validate Make payment Archive Manage

disputes

Inbound - Customer

Elektronisch Factureren

• Snellere collectie van gelden

• Verbetering operationele efficiency door verbeterde reconciliatie

• Lagere kosten

b i

Outbound - Supplier

Archive Follow-upunpaid

Handling Process(key-in)

ReconcilePrepare

Papier

• Afhankelijk van menselijke interactie

• Veel kans op fouten

• Traag en onzeker proces

• Kan de relatie tussen klant en leverancier verstoren

De weg van de elektronische factuur

25

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

•Maatschappelijk Verantwoord Ondernemen1. Bron : www.ZIBB.nl2. Bron: McKinsey3. Bron: Billintis

27

Receivers

Invoice portals

Bank portal

E-mailbox

Biller’s admin

systems

Billers

27© ING Bank N.V. All rights reserved

Custom-made

Standard interfaces

ING Channels

Custom-made

Standard interface

Digitale Nota/Zoomit

E-mail

Receiver’s admin

systems

B2C

B2B

Biller Service Provider

ING’s positie in elektronisch factureren

28

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