Electronic invoices with qualified electronic signatures

21 C 612/05Tribunale di primo grado12 apr 2006Diritto civileAccolto

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Sintesi Omnilex

Brühl Local Court ordered the defendant to provide the plaintiff with electronically transmitted invoices compliant with § 14 UStG, particularly bearing qualified electronic signatures, for services rendered from 1 January 2005. It also ordered the defendant to resend the invoices listed in the judgment electronically with qualified electronic signatures. The defendant was ordered to bear the costs of the proceedings. The judgment is provisionally enforceable. The court dispensed with a statement of facts under § 313a(1) ZPO.

Massima Omnilex

Under § 14 UStG, invoices for services must satisfy the statutory invoicing requirements. Where invoices are transmitted electronically, the required qualified electronic signature is a relevant element of compliance. A recipient may seek issuance of compliant invoices and electronic re-transmission of invoices that do not meet those requirements.

Testo completo

Amtsgericht Brühl — 21 C 612/05 — Urteil

Entscheidungsdatum: 2006-04-12

Aktenzeichen: 21 C 612/05

ECLI: ECLI:DE:AGBM2:2006:0412.21C612.05.00

Dokumenttyp: Urteil

Spruchkörper: 21. Zivilabteilung

Tenor

Die Beklagte wird verurteilt, der Klägerin für alle im Zeitraum ab dem 01.01.2005

erbrachten Dienst-, Werk- und sonstigen Leistungen elektronisch übermittelte

Rechnungen gemäß den Vorschriften in § 14 UstG, insbesondere versehen mit

einer qualifizierten elektronischen Signatur, zu erteilen.

In diesem Sinne wird die Beklagte verurteilt, der Klägerin ihre Rechnungen

(Es folgt eine Aufstellung der Rechnungen)

versehen mit einer qualifizierten elektronischen Signatur und erneut auf elektronischem Weg zuzusenden.

Die Kosten des Rechtsstreits trägt die Beklagte.

Das Urteil ist vorläufig vollstreckbar.

Von der Darstellung eines Tatbestands wird nach § 313a I ZPO abgesehen.

Parole chiave

electronic invoicesqualified electronic signatureinvoice compliancecost allocation

Questioni giuridiche chiave estratte da Omnilex

Whether the defendant must issue electronically transmitted invoices compliant with § 14 UStG, including qualified electronic signatures, for services rendered from 1 January 2005.

The defendant must issue such invoices to the plaintiff.

Whether the defendant must resend the listed invoices electronically with qualified electronic signatures.

The defendant must resend the listed invoices electronically with qualified electronic signatures.

Allocation of the costs of the proceedings.

The defendant bears the costs of the proceedings.

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