The signature of switchplus corresponds to the advanced digital signature, but not to the qualified one and can be checked at the computer.
A “qualified” digital signature is not necessary, since the bill:
- is sent digitally
- contains a structured data record for reprocessing
- is processed digitally
If you want to process this document digitally, you can provide it with a qualified signature; or do it like most people do it: “print out, enter, put down”.
PDF bills which are sent to you by e-mail are not “electronic bills”. This regulation is valid in Switzerland an in the EU. Furthermore the addressee of a bill has, regarding the deduction of VAT, the right of the freedom of piece of evidence, as described in MWSTG.
- Swiss Federal TAX Administration (FTA): freedom of piece of evidence (not available in english)
- Swiss Federal TAX Administration (FTA): Explanations for EIDI-V (not available in english)
Article 7 EIDI-V describes the necessity, to use file format with structured and mechanical evaluable content. Other file formats are usable, if
- the evaluation process of financial accounting is possible and if
- the files don’t show any dynamic content.
If the data of a bill are included in more than one file (different file data), the data have to match. The measures have to be described in the procedural documentation.
The forum “SWISS DIGIN” of the university Nordwestschweiz in Basel describes precisely, what an electronic bill is:
“An electronic invoicing is understood as described:
- The bill data will be transmitted in a structured format, the way the customer wishes
- the bill has a EIDI-V corresponding signature
- For control and research purpose the content of the bill will be usually shown in an image format (PDF, TIP etc.).
The delivery of a bill via e-mail as word- or pdf-document in Switzerland is not valid as an electronic bill in sense of pursuant to commercial law. As the data are not structured, the automation of the bill processing won’t be supported on the client side.
Verify a digital signature
switchplus sends out its invoices via email with a signature that is in line with the Swiss Code of Obligations. Nevertheless, the validity of the electronic signature is shown as „unknown“ or invalid in some PDF reading programs like Adobe Reader (since it is not about “qualified” digital signature, which is not required according to the Swiss Code of Obligations.
To check the certificate, set your Adobe-Reader up as follows:
Select the button “Edit”. Under the category “Security” select “Extended Defaults…”. Choose the table sheet “Windows-Integration” and tick the boxes “Enable search for different certificats in the widows certificate-memory”as well as “Check own certified document”.