THE ROUTE TO COMPLIANT INVOICING • 11 RISK OF FRAUD AVOIDED DIGITAL SIGNATURE PRESENT REVERSE CHARGE APPLIED Invoice paid Invoice recalled for tax purposes AUTHENTICITY AND DATA INTEGRITY VERIFIED BY BUYER- SUPPLIER RELATIONS POSITIVE Audit complete. Compliance achieved. FILED CORRECTLY RECEIVED BY RIGHT DEPARTMENT Verified by a local partner, eg. (clearance model only) Invoice confirmation sent to supplier Invoice forwarded to finance department for payment Invoice filed for tax purposes CORRECT ARCHIVING