scope:

Electronic signatures play a major role in electronic invoicing - for transmission of invoice data by EDI or non-EDI - to guarantee authenticity of the origin and integrity of the contents of the invoices. Member States may ask for advanced electronic signature to be based on a qualified certificate.
In this document questions regarding the adoption of electronic signatures for electronic invoicing are
discussed. It should help the reader to implement and integrate its software or hardware solutions for signing and verifying its e-invoices regarding the legal requirements.