# Commission Implementing Regulation (EU) No 79/2012 of 31 January 2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax (recast), Division Q7

Extent: E+W+S+N.I.

Must the data guaranteeing the authenticity of the origin and integrity of the content of invoices stored electronically be kept in the case when e-signatures or EDI are used?

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Source: https://www.legislation.gov.uk/eur/2012/79/annex/II/division/3/division/Q7 (the official version)
Page: https://openlegislation.uk/eu-regulation-2012-79/annex-II/division-3/division-Q7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.