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Using advanced electronic signatures must not be compulsory.
Most, if not all, mobile signature implementations to date generate what the EU Directive is calling Advanced Electronic Signature.
However, it will not be possible, I am afraid, to take into account some amendments, in particular those relating to the advanced electronic signature, which the rapporteur proposes to make optional rather than mandatory.
Not only does this proposal replace national rules for VAT invoices with one set of rules, but it also covers electronic invoicing and there is provision for the use of advanced electronic signatures.
If you do not use advanced electronic signature, or electronic data interchange (EDI) systems you may find it helpful to seek advice from our National Advice Service as soon as you decide to use computer invoicing.
The main document describing the format is ETSI TS 101 733 Electronic Signature and Infrastructure (ESI) - CMS Advanced Electronic Signature (CAdES).
XAdES (XML Advanced Electronic Signatures) is a set of extensions to XML-DSig recommendation making it suitable for advanced electronic signature.
While PDF and ISO 32000-1 provide a framework for digitally signing their documents, PAdES specifies precise profiles for use with advanced electronic signature in the meaning of European Union Directive 1999/93/EC.
I agree with the Commission' s proposal that the authenticity of the origin and integrity of the contents of invoices must be guaranteed by means of an advanced electronic signature within the meaning of the European Parliament and Council directive on a Community legal framework for electronic signatures.