Re: [ubl-psc] AccountingSupplierParty and AccountingCustomerParty

[Oriol Bausą <ORIOL@INVINET.ORG>]

Hi Roberto, I share your vision, and I have had the same issues when  
dealing with outsourcing,
Oriol

El 15/12/2009, a las 14:55, Roberto Cisternino escribió:

> 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
>
> [UBL Technical Committee]
>     http://www.oasis-open.org/committees/ubl
>
> [UBL Online Community]
>     http://ubl.xml.org
>
> [UBL International Conferences]
>     http://www.ublconference.org
>
> [UBL Italian Localization Subcommittee]
>     http://www.oasis-open.org/committees/ubl-itlsc
>
> [Iniziativa divulgativa UBL Italia]
>     http://www.ubl- 
> italia.org<tim_mcgrath.vcf>------------------------------------------- 
> --------------------------
> To unsubscribe from this mail list, you must leave the OASIS TC that
> generates this mail.  Follow this link to all your TCs in OASIS at:
> https://www.oasis-open.org/apps/org/workgroup/portal/my_workgroups.php