AccountingSupplierParty and AccountingCustomerParty

["Roberto Cisternino" <roberto@javest.com>]

Hello PSC,

I am seriously confused by recent clarifications I obtained during the
last PSC meetings about the issuer party of the invoice, the party legal
entity information and accounting parties (supplier or customer).

I find there is some confusion (that could be in my mind of course) but I
hope you can explain me better.

Here below I provide you my understanding, ideas and requirements coming
from real world use cases, then you could please try to understand where
are the mistakes:

1) The Accounting Supplier Party and the Accounting Customer Party are
either parties required to be mentioned into an Invoice and registered as
part of the bookkeeping into accounting records.   These are the parties
involved in to VAT or other taxes.

Specifically the AccountingSupplierParty is requested (in some cases) to
provide legal entity information into the Invoice, for example:

- Registration ID of a national business register (e.g. Chambre of Commerce)
- Registration ID of particular registers (Building Architect Association...)
- Licence ID (e.g. Import/Export license)

2) The PartyLegalEntity are legal information referred to the upper Party
  (the party wrapping the PartyLegalEntity info)

    The legal information are related to the legal entity of the same
company, not to another third party !!!
    Example: The legal address and registration ID of the Party's corporate.

3) The Issuer of an Invoice is "usually" the same party as the
   AccountingSupplierParty, but when the invoicing process is outsourced 
the outsourcing it is another party.
   The issued Invoice, by law, is still required to mention the same original
   AccountingSupplierParty and not the invoicing outsourcer.

   The outsourcer issues the invoice on behalf of the supplier, but the
   outsourcer DO NOT substitutes the supplier from the legal point of view.

   The ONLY case when the Invoice issuer (outsourcer) appears as a Legal
   Entity on behalf of the AccountingSupplierParty, is the case of the
   LegalRepresentative when playing the additional role of the issuer party.

I am sorry but I have to desagree your vision because:

1) The PartyLegalEntity can just contain legal information of the upper
    Party (Party that wraps the legal info)

2) The IssuerParty needs to be created separately, as the party legal
    information are reserved for the AccountingSupplierParty and are often
    required.  The issuer is not responsible for Tax and is not representing
    legally the supplier at all...

   The Issuer information is requested by some EU public administrations
   or financial control authorities to verify the issuer is compliant with
   national or European regulations.

Thank you for any further clarification

Roberto


-- 
* JAVEST by Roberto Cisternino
*
* Document Engineering Services Ltd. - Alliance Member
* UBL Italian Localization SubCommittee (ITLSC), co-Chair
* UBL Online Community editorial board member (ubl.xml.org)
* Italian UBL Advisor

  Roberto Cisternino

  mobile: +39 328 2148123
  skype:  roberto.cisternino.ubl-itlsc

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