Foreword
Introduction
1 Scope
2 Normative References
3 Definitions, symbols and abbreviations
3.1 Definitions
3.2 Abbreviations
3.3 Key words
4 Issuing and receiving electronically signed invoices
4.1 Legal environment
4.2 Basic e-invoicing workflow
4.3 Basic requirement for electronic signatures for e-invoicing
4.4 Major parts and parties in the e-invoicing workflow
4.5 Facts and recommendations
5 Advanced Electronic Signature used for electronic invoices
5.1 AdES bound to a natural or legal person
5.2 "Electronic seals" versus "electronic signatures"
5.3 Batch e-invoice signing
5.4 Responsibility in invoices signing
5.5 Guidelines for electronic invoice certificates
5.6 Signature Creation Data
5.7 Certificate structure
5.8 Signature formats
5.9 Facts and recommendations
6 Verification and documentation of the integrity and authenticity
of an electronic invoice
6.1 Long term verification of an electronic signature of an invoice
6.2 Providing long term validity of electronic signatures for
electronic invoices
6.3 Proposed organisation types
7 e-Invoice signature profile requirements
7.1 Basic signature
7.2 Short term signature
7.3 Long term signature
Annex I: Informative Annex
I.1 Directive on Electronic Signatures
I.2 Minimizing organizational measures using XAdES/CAdES Formats
I.3 Time Stamp Token Chain (TST Chain)
I.4 Short term and long term verification of e-Invoices
I.5 Supplying Verification Information - Verification Logging
I.6.1 Example for a verification log from XiCrypt
I.6.2 Example for a verification log from SAP