Comarch has 16 years of experience implementing electronic invoicing solutions in 15 countries. Their ECOD platform processes over 100 million documents yearly for 11,000 customers. The platform provides secure transmission and storage of invoices while ensuring data integrity and authenticity. ECOD Archive also allows remote access to stored invoices as required by law.

1. Comarch international experience with e-invoices

2. About Comarch ECOD platform for e-invocing ECOD Case studies

5. Others about ECOD Copatible with GS1 „ ECOD Archive is a module of the ECOD platform designed for e-document storage. ECOD Archive can store any type of documents indicated by the client, including e-invoices ” Comarch presented in GARTNER report “ Magic Quadrant for Integration Service Providers”

6. Comarch ECOD and e-invoicing Comarch ECOD support mass connection of e-invoices in Poland, Hungary, Bulgaria Countries during final preparations: France, Germany, Russia, Ukraine, Czech Republic, Romania Also electronic invoices in dedicated projects

7. The difference between electronic invoice and e-invoice Electronic invoice E-invoice Does not eliminate paper invoice Eliminate paper invoice Dont need to contain all the required elements Complies with the law (Ministry of finance) Function : streamlines the process of settlement Guarantee of data integrity and authenticity Must be archived

9. ECOD platform, compliance with EU directive 2001/115/EC and local laws „ ... the requirement for Member States' tax authorities to recognize the validity of e- invoices without any notification or authorization system, on condition that the authenticity of origin and integrity of data are guaranteed through the use of electronic signatures or Electronic Data Interchange (EDI) ” EU directive 2001/115/EC

10. Exchanging e-invoices Invoice sender Invoice receiver EDI with ECOD Operator Geneates invoice in internam system Invoice is exported from the sender’s system and transferred to ECOD Platform via a secured transmission channel. AS2 FTP/ VPN Invoice is verified (according to structure and content) Additional calculation verifications can be developed. Mapp ing to the receiver’s format if required Recive invoice and imported to the internam system Invoice is transferred to receiver via a secured transmission channel. AS2 FTP/ VPN ECOD Verification Mapping

13. Exchanging e-invoices Invoice sender Invoice receiver ECOD ARCHIVE EDI with electronic storage Secure archiving e-invoices in format of sender in receiver (+ readable form) The authenticity of origin and integrity of data are guaranteed by EDI provider ECOD Verification Mapping

15. ECOD Archive functionality Documents search

16. ECOD Archive functionality Print out PDF Readable form

17. ECOD Archive functionality Operation history

18. ECOD Archive package

19. Exchanging e-invoices Invoice sender Invoice receiver ECOD ARCHIVE EDI with electronic storage Secure archiving e-invoices in format of sender in receiver (+ readable form) The authenticity of origin and integrity of data are guaranteed by EDI provider The user can create remote, configurable access for Revenue Offices . ECOD Verification Mapping

22. E-signature functionality Sign document User sign documents with his certificate

23. Select certificate

25. Signature in ECOD Archive can be verified by Adobe Reader Document has not been modified since this signature was applied Signature date/time are from the clock on the signer's compute

26. Exchanging e-invoices Invoice sender Archivization and verification of e-signature in ECOD Archive ECOD SIGANTURE E-signature with electronic storage The authenticity of origin and integrity of data are guaranteed by electronic signature ECOD ARCHIVE Invoice receiver 1 Signing and archiving e-invoices Sending e-invoice directly to ECOD Archive of the receiver Invoice receiver 2 Archivization and verification of e-signature by receiver solution Sending e-invoice via e-mail/CD etc.

27. COMPLEX SOLUTION FOR E - INVOICE

28. Exchanging e-invoices Invoice sender EDI/ ECOD Archive/ECOD sign Invoice receiver 1 EDI e-invoices Signing and archiving invoices EDI and with e-signature Invoice receiver 2 e-invoices e-signature EDI e-invoices ECOD SIGANTURE ECOD ARCHIVE ECOD Verification Mapping

30. Case Study

31. POLAND Legal regulation The Regulation of the Ministry of Finance: • Was published 14.07.2005 • Defines requirements for e-invoicing for: – EDI transfer of invoices – Invoices with the electronic signature • Is based on EU regulations and fulfills EU requirements • Defines principles concerning : – authenticity and integrity of e-invoices – archiving of e-invoices

33. POLAND E-invoice statistics in Poland E-invoice – EDI by ECOD since 2005: • Based on GS1/ECR standards • Implemented in ~ 2 000 companies • Monthly transfer ~ 400 000 invoices/month • Stored in Comarch solutions – ECOD Archive E-invoice – electronic signature by ECOD since July 2010: • Implemented for 3 companies with its ~ 200 distributors • Prepared as PDF file in ECOD solution – ECOD Signature

34. Questions to Tax Office from Carrefour Poland Q: "... is declaration from EDI provider , sufficient that his technology guarantee the authenticity a n d integrity of the content of the invoices sent through EDI ? „ A: „ The EDI service provider should ensure in the agreement between him and the company that his service meets the legal standards of EDI communication , such guarantee of the provider is sufficient ”

36. Our clients Retail chains: • FMCG : Auchan , Carrefour, JMD, Makro, Real, InterMarche • DIY: Leroy Merlin, Praktiker Suppliers of retail chains – producers Distributors: • Lekkerland, Mc Lane Suppliers of retail chains Oil & Gas: • Lotos, Orlen, Statoil, Shell

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