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Defined terms — Council Directive 2010/45/EU of 13 July 2010 amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing

European Union · 32010L0045 · 153 provisions

3 defined in this instrument.

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Authenticity of the origin — the assurance of the identity of the supplier or the issuer of the invoice 22.
electronic invoice — an invoice that contains the information required in this Directive, and which has been issued and received in any electronic format 11.
Integrity of the content — that the content required according to this Directive has not been altered. 2. Other than by way of the type of business controls described in paragraph 1, the following are examples of technologies that ensure the authenticity of the origin and the integrity of the content of an electronic invoice: (a) an advanced electronic signature within the meaning of point (2) of Article 2 of Directive 1999/93/EC of the European Parliament and of the Council of 13 December 1999 on a Community framework for electronic signatures OJ L 13, 19.1.2000, p. 12. , based on a qualified certificate and created by a secure signature creation device, within the meaning of points (6) and (10) of Article 2 of Directive 1999/93/EC; (b) electronic data interchange (EDI), as defined in Article 2 of Annex 1 to Commission Recommendation 1994/820/EC of 19 October 1994 relating to the legal aspects of electronic data interchange OJ L 338, 28.12.1994, p. 98 22.