ANRCTI launches for public consultation the draft decision on the procedure for the assessment and certification of electronic invoicing systems.
According to the provisions of Article 26 of Law no. 260/2007 on the registration of commercial operations by electronic means, electronic invoicing systems cannot be used without the prior certification of the National Regulatory Authority for Communications and Information Technology. Moreover, according to the provisions of Article 30 of the same normative act, ANRCTI has the obligation to issue regulations regarding the performance and security rules for the information systems used by the entities that issue, transmit or archive invoices, receipts and fiscal coupons in electronic form.
The draft decision launched for public consultation today establishes a simple certification procedure, based on the audit opinion issued by an independent third party that should confirm that the information system under the certification procedure complies with the three basic conditions of information security: integrity, confidentiality and availability of the system data. Certification could be rejected or withdrawn if ANRCTI finds – based on the audit opinion or on the assessment conclusions – that the minimum security requirements provided in this decision are not met. Certification is performed upon the electronic invoicing providers’ request, this process involving an evaluation of the compliance of the information system with the security requirements provided by Law no. 260/2007 and detailed by this draft decision, as well as an evaluation of the organisation measures implemented in view of operating the respective system in good order. Furthermore, the draft decision establishes the conditions for the independent auditors.
Moreover, the draft decision establishes the minimal performance and security requirements regarding the information systems used by the entities that issue, transmit or archive invoices, receipts and fiscal coupons in electronic form, requirements with which compliance will be assessed during the approval procedure. This will set the premises for the electronic invoicing providers to record their commercial operations using procedures in accordance with the legal provisions as regards the issuance, transmission and archiving of electronic accounting documents, as well as the conversion of paper invoices.
The legal framework that provides for and stimulates the use of electronic invoices consists of Law no. 260/2007 on the registration of commercial operations by electronic means, Law no. 135/2007 on archiving documents in electronic form, the Fiscal Code and its enforcement rules, as well as the new invoice numbering and issuing regime in force staring from January 1, 2007. All these normative acts, alongside those regarding electronic signature, time stamp and electronic notary public, set up the legal framework required for the digital switchover of the commercial and accounting-financial operations.
Among the benefits of using electronic invoicing, we count cost reduction, improving the level of document security and confidentiality, increasing efficiency by eliminating paperwork and the associated archiving and sending efforts.
The draft decision on the procedure for the assessment and certification of electronic invoicing systems is available for consultation on the ANRCTI website. The interested persons are invited to send their comments and suggestions by 13.03.2008, to the ANRCTI headquarters (14 Libertatii Blvd., sector 5, Bucharest) or directly to the ANRCTI registration office, as well as to its territorial offices in the closest county capital city. Comments may be sent, as well, by fax, to +40 21 307 54 02, or by e-mail to consultare@anrcti.ro.