A method for the issuing and storage of an electronic invoice with improved authenticity check
Patent Information
- Application Number
- PCT/PT2026/050010
- Authority / Receiving Office
- WO · WO
- Patent Type
- Applications
- Current Assignee / Owner
- Priority Date
- 2025-02-26
- Filing Date
- 2026-02-26
- Publication Date
- 2026-09-03
Smart Images
Figure PT2026050010_03092026_PF_FP_ABST
Abstract
Description
A METHOD FOR THE ISSUING AND STORAGE OF AN ELECTRONIC INVOICE WITH IMPROVED AUTHENTICITY CHECKArea of the Disclosure
[0001] The solutions herein disclosed fall within the scope of electronic computing systems for tamper-proofing and guaranteeing authenticity of a specific type of data, particularly electronic invoices, preventing fraud and tax evasion, by guaranteeing the authenticity and validity of the data contained in electronic invoices.Prior Art
[0002] Tax evasion and fraud prevention started entirely with paper, where documents were issued entirely manually (or equivalently with typewriters, for example), leading to stricter anti-fraud and tax evasion rules regarding invoice books, printing requirements , serial and number placements, and audit procedures relying on document copies and accounting record consistency.
[0003] With the advent of computer systems, fiscally relevant documents were issued without control over systems, allowing any program to create, modify, reissue, delete, or print documents without oversight from the tax authorities, with the responsibility for generating copies shifting to software as dot matrix printers were replaced by laser and inkjet printers, while audits focused on the printed documents and the consistency of accounting records.
[0004] Tax Authorities later introduced more stringent rules to the computer systems that issued tax– 25 relevant documents in order to improve their ability to detect fraud, tamper with computer records, the integrity of the documents issued in the possession of the issuer, purchaser and transit inspection. Auditing of computer systems was still precarious, and the detection of a resort to parallel IT systems, used to issue fiscally relevant documents, was not easily performed. The validation and authentication of documents printed on paper and the consistency of their entry in the accounting records continued to be of the utmost importance in audits. Many audits did not even have contact with the computer systems responsible for issuing the documents being audited.
[0005] Certification of the software systems responsible for issuing tax documents was thus later introduced. This certification had the advantage of making it clear to software developers what rules they had to comply with in order to be authorised to use their systems by tax authorities. Certification also introduced new elements that strengthened the guarantees of authenticity and sequence, such as the use of keys generated by the issuer's certificates, the generation of codes to validate the correct sequence in which documents were issued, the blocking of alterations to documents after they have been printed, the impossibility of deleting issued documents once they have been printed, etc.
[0006] Tax authorities are currently endeavouring to reduce or eliminate the need to issue paper documents. Whilst initially there were attempts to dispense with paper by maintaining rules that guaranteed the authenticity and integrity of the digital documents generated, at the moment it only seems relevant to present measures that dispense with paper. Present solutions include implementing the communication of a fiscally relevant document to a tax authority, via an application programming interface (API), at the time of issue of the document, which is certainly a big step in the fight against evasion and fraud.
[0007] Still, these solutions do not provide the invoice receiver / taxpayer easily and immediately with the elements so that they too can check the validity of the document issued. By relaxing the guarantees of origin and integrity of the digital documents that taxable persons send to taxpayers, the receiver / taxpayer is not able to validate the document that will be sent by electronic mail (which, by definition, does not even provide a proof of delivery).
[0008] The present disclosure provides solutions to such problems, in a simple and single electronic invoice instance, which has been previously processed in order to enable tamper-proof reliability.Summary of the Disclousure
[0009] The present disclosure includes a method for the issuing and storage of an electronic invoice with improved authenticity check. The method comprises the steps of an electronic invoice issuer electronically issuing an electronic invoice and digitally signing the electronic invoice with a unique digital signature associated with the electronic invoice issuer, transmitting the signed electronic invoice to a central repository server,
[0010] encapsulating the signed electronic invoice in a data structure and digitally signing such data structure with a unique digital signature associated with a central repository authority,
[0011] storing the signed data structure containing the encapsulated signed electronic invoice in a central repository managed by a central repository authority, the signed data structure containing the encapsulated signed electronic invoice in a central repository being immutable in such storage
[0012] The method may further comprise, upon storing the signed data structure containing the encapsulated signed electronic invoice in a central repository managed by a central repository authority,
[0013] enabling an access to the signed electronic invoice, such enablement comprising providing making available a single digital token providing access to the signed data structure containing the encapsulated signed electronic invoice, the single digital token being immutable and non-eliminable.
[0014] The electronic invoice may comprise issuer identification and receiver identification and, upon making available of a digital token, the method further comprises assigning a link to the token to the issuer based on the issuer identification and to the receiver based on the receiver identification.
[0015] The issuer identification comprises a fiscal number associated with the issuer and the receiver identification may comprise a fiscal number associated with the receiver and / or a digital identifier provided by a receiver device in digital connection with electronic invoice issuer when of the electronic invoice issuing,
[0016] The method may further comprise requesting access for the printing or for the transmittal of a copy of the encapsulated signed electronic invoice, such access being exclusively performed through the single digital token.
[0017] A printed or transmitted copy of the encapsulated signed electronic invoice may contain a digital identification of an entity requesting the access for the printing or for the transmittal and the date of the request for the access for the printing or for the transmittal.
[0018] Prior to encapsulation of the signed electronic invoice in a data structure, the signed electronic device may be provided in a queue.
[0019] Storing the signed data structure containing the encapsulated signed electronic invoice in a central repository managed by a central repository authority may comprise storing in a Blockchain or distributed ledger.
[0020] Electronically issuing an electronic invoice may comprise sending a printing instruction containing invoice information to a virtual printer driver, the virtual printer driver generating, based on the invoice information, an exclusively image file defining an electronic invoice, the invoice information comprising issuer identification and receiver identification.
[0021] The electronic invoice issuer may consist of a point-of-sale (POS) device.
[0022] The present disclosure may further include a system for the issuing and storage of an electronic invoice with improved authenticity check, the system comprising an electronic invoice issuing device and a central repository server, the system being configured to implement the method of the present disclosure.
[0023] The present disclosure may further comprise the use of the method of the present disclosure and / or the system of the present disclosure for providing a single repository for all electronic invoices issued before a national tax authority, each being accessible by a corresponding single token.
[0024] The present disclosure may further comprise a computer program product embodied in a non-transitory computer-readable medium comprising computer program instructions, which when executed by a computer processor, causes the computer processor to carry out the method of the present disclosure.
[0025] The present disclosure may further comprise a non-transitory computer-readable medium comprising computer program instructions which when executed by a processor, cause the processor to implement the method of any of the present disclosure.Description of the Figures
[0026] – a schematic representation of the method (100) of the present disclosure, including an electronic invoice issuer electronically issuing an electronic invoice and digitally signing the electronic invoice with a unique digital signature associated with the electronic invoice issuer (101),
[0027] transmitting the signed electronic invoice to a central repository server (102),
[0028] encapsulating the signed electronic invoice in a data structure and digitally signing such data structure with a unique digital signature associated with a central repository authority (103),
[0029] storing the signed data structure containing the encapsulated signed electronic invoice in a central repository managed by a central repository authority, the signed data structure containing the encapsulated signed electronic invoice in a central repository being immutable in such storage (104).
[0030] The present disclosure includes issuing and storing of an electronic invoice with improved authenticity check, wherein as a first step, an electronic invoice issuer electronically issues an electronic invoice.
[0031] The electronic invoice issuer may comprise or consist of a device with computational and electronic communication abilities, which issues the invoice based on an identification of the issuer and an identification of the receiver, the usual two parties in the issuing of the invoice. Such identification may include a fiscal number associated with the party. It may be that a fiscal number of the receiver is not provided, while the fiscal number of the issuer is typically provided such that an invoice is issued.
[0032] The electronic invoice, according to the present disclosure, is signed by a unique digital signature associated with the electronic invoice issuer (101). Such digital signing step is performed immediately after the issuing of the electronic invoice.
[0033] For instance, it may be that electronically issuing an electronic invoice (101) comprises sending a printing instruction containing invoice information to a virtual printer driver, the virtual printer driver generating, based on the invoice information, an exclusively image file defining an electronic invoice, the invoice information comprising issuer identification and receiver identification. The result of the issuing is, thus, obtaining the exclusively image file. The exclusively image file defining the electronic invoice is subsequently signed with the unique digital signature associated with the electronic invoice issuer.
[0034] Such enables that the invoice is unique, uniquely associated with the issuer, and time stamped, immediately after being created, improving tamper proof.
[0035] Digitally signing (101) may include signing with a qualified digital certificate, for instance an advanced form of digital certificate that provides the highest level of security and trust in such electronic transaction. It provides obtaining an electronic document issued by a trusted certification authority (CA) that verifies the identity of the certificate holder and binds this identity to a pair of cryptographic keys used for secure communication s and digital signatures.
[0036] The signed electronic invoice is transmitted to a central repository server (102). The electronic invoice issuer may be regarded as being provided locally, for instance as a point-of-sale (POS) device. The central repository server may be regarded as being provided remotely, receiving signed electronic invoices from a plurality of electronic invoice issuers. The central repository server may be configured with a queue manager which manages the several received electronic invoices. Thus, according to the method of the present disclosure, the transmitted signed electronic invoice is provided in such queue for further processing.
[0037] It is then encapsulated in a data structure (203), at the central repository server itself or in an associated encapsulation dedicated service. Encapsulation in a data structure may be such that the signed electronic invoice is aggregated with other electronic invoices for encapsulation or that it is encapsulated in the data structure alone. Upon encapsulation, the data structure is signed with a unique digital signature associated with a central repository authority, such as a tax authority of a country / state. Such signature may also be provided by means of a qualified digital certificate, as for the signature of the electronic invoice upon issuing. Again, such enables that the data structure is unique, uniquely associated with the authority, and time stamped, immediately after being created, further improving tamper proof. Encapsulation enables a single format for access and instance. It also guarantees authorship and integrity of all documents since they are already stored digitally signed by the issuer (e.g. qualified digital signature) and also by the repository authority. The data structure and, thus, the corresponding electronic in voice, thus become the single instance to be accessed and recognized as truthful, as provided in the central repository server.
[0038] The signed data structure is then stored in a central repository managed by a central repository authority, being immutable in such storage (104) .
[0039] The solution of the present disclosure enables a reliable, single and immutable instance of an electronic invoice for copies, duplicates, prints and possible reprints of the electronic invoice, which are always made by accessing the single repository, guaranteeing of authenticity and integrity.
[0040] Any application responsible for issuing tax-relevant documents will no longer be able to print the document from a database other than the single instance in a single repository. The central repository is the single repository.
[0041] Upon storing the signed data structure containing the encapsulated signed electronic invoice in a central repository managed by a central repository authority (104) , an access to the signed electronic invoice is enabled, such enablement comprising providing making available a single digital token providing access to the signed data structure containing the encapsulated signed electronic invoice, the single digital token being immutable and non-eliminable. It is through such token, which is immutable and non-eliminable, that any party auditing the transaction uses. Thus, when requesting access for the printing or for the transmittal of a copy of the encapsulated signed electronic invoice, such access being exclusively performed through the single digital token.
[0042] As a means of simplifying access for users, the electronic invoice comprises issuer identification and receiver identification and, upon making available of a digital token, the method further comprises assigning a link to the token to the issuer based on the issuer identification and to the receiver based on the receiver identification. The issuer identification may comprise fiscal number associated with the issuer and the receiver identification may comprise a fiscal number associated with the receiver and / or a digital identifier provided by a receiver device in digital connection with electronic invoice issuer when of the electronic invoice issuing. Thus, as an example, such identification may be provided to the electronic invoice issuer device by a mobile device associated with the receiver, when of the issuing of the invoice. In such case, the identification may be a fiscal number of the receiver, a unique digital identifier of the receiver provided by the mobile device or both.
[0043] Any printed or transmitted copy of the encapsulated signed electronic invoice will contain a digital identification of an entity requesting the access for the printing or for the transmittal and the date of the request for the access for the printing or for the transmittal.
[0044] The signed data structure containing the encapsulated signed electronic invoice in a central repository managed by a central repository authority (104) may comprise storing in a Blockchain or distributed ledger.
[0045] The electronic invoice may thus be associated with a token, a digital asset or unit of value that is created and managed on a blockchain or distributed ledger.
[0046] Electronically issuing an electronic invoice (101) may comprise sending a printing instruction containing invoice information to a virtual printer driver, the virtual printer driver generating, based on the invoice information, an exclusively image file defining an electronic invoice, the invoice information comprising issuer identification and receiver identification. The driver thus creates a document (portable document format or other image only-type file), which contains, guaranteed and exactly, the document that would be printed on paper based on the printing instruction.
[0047] Upon issuing or upon issuing and signing of the electronic invoice (101) , and in parallel with the transmission to the server (102) , the electronic invoice issuer may request the transmittal of such document – without the signature. Such transmittal is directed to the receiver, which obtains a no-certified copy of the document, enabling future auditing through the token to be established. Such transmittal may be directed to an app to which the receiver has access, e.g. via a wireless personal area network. It may further contain a watermark.
[0048] Although the present disclosure is mainly described in terms of methods and systems, the skilled person understands that it is also directed to various devices or apparatuses, which may include one or more computational devices, installed locally or remotely.
[0049] For instance, the method of the present disclosure may be implemented by the system of the present disclosure, including an electronic or computational devices installed locally or remotely, as well as electronic communication abilities.
[0050] The system of the present disclosure may comprise one or more electronic or computational devices, having computational means installed locally or remotely, as well as electronic communication abilities.
[0051] The system may include components to perform at least some of the example features and features of the methods described, whether through hardware components (such as memory and / or processor), software or any combination thereof.
[0052] An article for use with the system, such as a pre-recorded storage device or other similar computer-readable medium, including program instructions recorded on it, or a computer data signal carrying readable program instructions computer can direct a device to facilitate the implementation of the methods described herein. It is understood that such apparatus, articles of manufacture and computer data signals are also within the scope of the present disclosure.
[0053] A "computer-readable medium" means any medium that can store instructions for use or execution by a computer or other computing device, including read-only memory (ROM), erasable programmable read-only memory (EPROM) or flash memory, random access memory (RAM), a portable floppy disk, a drive hard drive (HDD), a solid state storage device (for example, NAND flash or synchronous dynamic RAM (SDRAM)), and / or an optical disc such as a Compact Disc (CD), Digital Versatile Disc (DVD) or Blu-Ray ™ Disc.
[0054] As will be clear to one skilled in the art, the present disclosure should not be limited to the embodiments presented herein, and a number of changes are possible which remain within the scope of the present disclosure.
[0055] Of course, the disclosed embodiments are combinable, in the different possible forms, being herein avoided the repetition all such combinations.
Claims
A method for the issuing and storage of an electronic invoice with improved authenticity check (100) , the method comprising the steps of- an electronic invoice issuer electronically issuing an electronic invoice and digitally signing the electronic invoice with a unique digital signature associated with the electronic invoice issuer (101) ,-transmitting the signed electronic invoice to a central repository server (102) ,- encapsulating the signed electronic invoice in a data structure and digitally signing such data structure with a unique digital signature associated with a central repository authority (103) ,- storing the signed data structure containing the encapsulated signed electronic invoice in a central repository managed by a central repository authority, the signed data structure containing the encapsulated signed electronic invoice in a central repository being immutable in such storage (104).A method according to the previous claim wherein it further comprises, upon storing the signed data structure containing the encapsulated signed electronic invoice in a central repository managed by a central repository authority,- enabling an access to the signed electronic invoice, such enablement comprising providing making available a single digital token providing access to the signed data structure containing the encapsulated signed electronic invoice, the single digital token being immutable and non-eliminable.A method according to the previous claim wherein the electronic invoice comprises issuer identification and receiver identification and, upon making available of a digital token, the method further comprises assigning a link to the token to the issuer based on the issuer identification and to the receiver based on the receiver identification.A method according to the previous claim wherein the issuer identification comprises a fiscal number associated with the issuer and the receiver identification comprises a fiscal number associated with the receiver and / or a digital identifier provided by a receiver device in digital connection with electronic invoice issuer when of the electronic invoice issuing.A method according to any of the claims 2-4, the method further comprising requesting access for the printing or for the transmittal of a copy of the encapsulated signed electronic invoice, such access being exclusively performed through the single digital token.A method according to the previous claim wherein a printed or transmitted copy of the encapsulated signed electronic invoice contains a digital identification of an entity requesting the access for the printing or for the transmittal and the date of the request for the access for the printing or for the transmittal.A method according to any of the preceding claims wherein, prior to encapsulation of the signed electronic invoice in a data structure (103), the signed electronic device is provided in a queue.A method according to any of the preceding claims wherein storing the signed data structure containing the encapsulated signed electronic invoice in a central repository managed by a central repository authority (104) comprises storing in a Blockchain or distributed ledger.A method according to any of the preceding claims wherein electronically issuing an electronic invoice (101) comprises sending a printing instruction containing invoice information to a virtual printer driver, the virtual printer driver generating, based on the invoice information, an exclusively image file defining an electronic invoice, the invoice information comprising issuer identification and receiver identification.A method according to any of the preceding claims wherein the electronic invoice issuer consists of a point-of-sale (POS) device.A system for the issuing and storage of an electronic invoice with improved authenticity check, the system comprising an electronic invoice issuing device and a central repository server, the system being configured to implement the method of any of the preceding claims.Use of the method of any of the claims 1-10 and / or the system of claim 11 for providing a single repository for all electronic invoices issued before a national tax authority, each being accessible by a corresponding single token.A computer program product embodied in a non-transitory computer-readable medium comprising computer program instructions, which when executed by a computer processor, causes the computer processor to carry out the method of any of the claims 1-10.A non-transitory computer-readable medium comprising computer program instructions which when executed by a processor, cause the processor to implement the method of any of the claims 1-10.