Publisher: Larcier Collection: Droit des Technologies Publication date: May 2007 Theme(s): Electronic payment, money and invoice Tag(s): administration électronique, commerce électronique, facture électronique, fiscalité, LEN/LCEN, paiement électronique Number of pages: 240 ISBN: 2804417298

This book brings a clear answer to difficult questions, notably: how can I issue an electronic bill? How should I send it, keep it and archive it? Under which conditions may I use an electronic bill for tax purposes? What may the Tax administration exactly do when controlling e-bills? May I ask another company to issue the bill in my own name? May I authorize my client to issue the bill itself? Should I sign electronically the bill?

The author proposes a three-step analysis: the EU directive; French law; Belgian law.

When necessary, all of the three are put on the same line to point out the differences and the opportunities of each of them, or to understand better what the national law exactly means.

For each of them, the author carefully analyzes the common regime applicable to all and any bill, and the special regime of electronic bills.

The book is written in French.