SIS Legal compliance - IATA

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Legal

Compliance

SIS Awareness Regional Workshop


Beijing, April 2011

Bruno Roussel

Agenda


Role of Integrated Settlement


Legal framework


Legal obligations for e
-
Invoicing


Different jurisdictional requirements


Legal requirements


Your responsibility v.s. SIS responsibility


Digital Signature (DS) complexity


Value Added Taxes


Verification of SIS solution compliance


Scope coverage


Geographical coverage


Final note about legal compliance


Q&A


April 2011

SIS P3


Beijing Workshop


Legal Compliance

2

Role of Integrated Settlement


Replace paper


IS will be legally mandated by billing carriers to “create”, “transport”
and deliver the invoice


Where necessary, submitted billing data is “transformed” to a legal
invoice by creating the digital signature as appropriate and/or adding the
reference data



IATA will use a “trusted company” to help comply with local laws,
to
create and verify the digital signatures, and to perform the legal
archiving

3

April 2011

SIS P3


Beijing Workshop


Legal Compliance

Agenda


Role of Integrated Settlement


Legal framework


Legal obligations for e
-
Invoicing


Different jurisdictional requirements


Legal requirements


Verification of SIS solution compliance


Final note about legal compliance


Q&A


4

April 2011

SIS P3


Beijing Workshop


Legal Compliance

Legal framework


What is the legal framework for e
-
Invoicing

that SIS needs to comply with?


Recognition from the
tax
authorities that electronic invoicing is legal


Technical
recommendations for implementation (DS and Archiving)


Framework is
country dependent


Should be
defined in law

and may:


Include a means of integrity (e.g. EDI)


Include a means of authenticity (e.g. Digital Signature)


Define a format to be used, (e.g. XML or PDF)


Require prior authorization from tax authorities


Include any additional specification (e.g. legal archiving, specific XML layout)


If none exists, either discuss a legal framework definition with your tax
authorities or agree an exemption.

5

April 2011

SIS P3


Beijing Workshop


Legal Compliance

Legal obligations for e
-
Invoicing



where applicable


Billing Party
:


Apply VAT


Prove conformity with e
-
Invoicing laws


Create and attach digital signature



Billed Party
:


Verify digital signature before processing the invoice



Both Parties


Archive and prevent modification


Log digital signature, validation key


Give auditors access to e
-
Invoices

6

April 2011

SIS P3


Beijing Workshop


Legal Compliance

Different jurisdictional requirements 1/2


Requirements are not consistent across countries




SIS e
-
Invoice process is generic:



SIS has
a generic invoice template which should meet
everybody’s requirements


SIS e
-
Invoice will be created:


Based on information provided by the billing entity


Based on the member profile of the billing and billed entity

7

April 2011

SIS P3


Beijing Workshop


Legal Compliance

Different jurisdictional requirements 2/2


Various types

of Digital Signature (DS)
-

most restrictive airline
legislation prevails



Digital signature:



SIS will use the
countries in the from/to address mentioned on the
invoice header

to define the DS to be applied



The DS provider depending in the countries of a cross border
invoice will:


Sign with the most restrictive DS if they are compatible OR


Sign with both signatures if they aren’t

8

April 2011

SIS P3


Beijing Workshop


Legal Compliance

Agenda


Role of Integrated Settlement


Legal framework


Legal requirements


Your responsibility vs SIS responsibility


Digital Signature complexity


Value Added Taxes


Verification of SIS solution compliance


Final note about legal compliance


Q&A


9

April 2011

SIS P3


Beijing Workshop


Legal Compliance

Legal requirements,
your

responsibility




Provide mandatory information on the invoice e.g. :


The 14 elements that define a legal invoice in most jurisdictions
(e.g. VAT Registration #, VAT Amount, Billing Carrier’s Address, Billed
Carrier’s Address, etc).


Other legal information that is present on your invoice template today (e.g.
board of directors…)



Specify in your member profile that Digital Signature is required



All SIS participants will be required to enter this type of data in their
member profile enabling legal invoice creation by default


10

April 2011

SIS P3


Beijing Workshop


Legal Compliance

Value Added Taxes

Context


Tax administrations want long term access to the invoices, as a
guarantee of proper VAT treatment of sales transactions

Responsibility


It will be your company’s responsibility to determine whether VAT
applies, how much it should be, and where to put it


Some jurisdictions require the proper naming conventions


(Reference list for your information in RAM Chapter A13)


To give auditors access to e
-
Invoices



SIS will ensure

the

technical integrity

of your invoice, but not the
validity of your submission

11

April 2011

SIS P3


Beijing Workshop


Legal Compliance

Legal requirements,
SIS

Responsibility


Technical requirements e.g. :



Digital Signature


Type of DS required ( Advanced, Qualified, Specific Qualified..)


Validation of the DS



Data formatting

12

April 2011

SIS P3


Beijing Workshop


Legal Compliance

Digital Signature complexity

13


DS complexity will be handled by SIS and the DS provider



For example:


A
dvanced
E
lectronic
S
ignature

AES


Q
ualified
E
lectronic
S
ignature

QES




There is a hierarchy within Digital Signatures



QES has stronger requirements than AES



QES > AES


But two QES signatures may be not equivalent:


IT:

Q
ualified
E
lectronic
S
ignature with time stamp


QES IT


CH:

Q
ualified
E
lectronic
S
ignature with local certification authority

QES CH



QES IT is not equivalent to QES CH

April 2011

SIS P3


Beijing Workshop


Legal Compliance

Digital Signature matrix samples

FR

IT

CH

FR

IT

CH

14

Billed Member

Billing Member

FR:

A
dvanced
E
lectronic
S
ignature
AES

IT:

Q
ualified
E
lectronic
S
ignature with time stamp
QES IT

CH:

Q
ualified
E
lectronic
S
ignature with local certification authority
QES CH

CH

IT

CH

IT

CH+IT

FR

IT

CH

IT+CH

April 2011

SIS P3


Beijing Workshop


Legal Compliance

Agenda


Role of Integrated Settlement


Legal framework


Legal requirements


Verification of SIS solution compliance


Scope coverage


Geographical coverage


Final note about legal compliance


Q&A


15

April 2011

SIS P3


Beijing Workshop


Legal Compliance

SIS compliance
-

scope coverage



Platform capabilities will be audited to ensure compliance
coverage

of
local legislations:


External audit will be performed in Q2 2011



Findings will be provided to the industry




Cross border issues with digital signature will be handled by the
provider


16

April 2011

SIS P3


Beijing Workshop


Legal Compliance

SIS Compliance
-

geographical coverage


A primary
global solution

as been defined:


Biggest countries of the ICH (turnover)


EU



Other countries have been indentified for a subsequent phase:


When too specific requirements are defined in the legal framework
e.g. Local proprietary XML layout


Where legal framework is under construction



Countries
on waiting list


Countries where no legal framework exist or where e
-
Invoicing is
forbidden

17

April 2011

SIS P3


Beijing Workshop


Legal Compliance

Agenda


Role of Integrated Settlement


Legal framework


Legal requirements


Verification of SIS solution compliance


Final note about legal compliance


Q&A


18

April 2011

SIS P3


Beijing Workshop


Legal Compliance

Final note about legal compliance


Integrated Settlement will provide the tools that will help your
company ensure legal compliance with regards to invoices



However,
it will be your company’s responsibility

to know the
local laws and enable the options which will make your invoices
compliant

19

April 2011

SIS P3


Beijing Workshop


Legal Compliance

Question & Answer

20

April 2011

SIS P3


Beijing Workshop


Legal Compliance

21

April 2011

SIS P3


Beijing Workshop


Legal Compliance

Thank you.

Questions?


We’d be glad to address all your questions through the SIS Forums,
register for an account at:



www.iata.org/SISForum