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In the U.S. and many European countries such as Germany, the U.K. and Italy,
digital signatures have the same value as a handwritten signature. The
digital signature is the most widely recognized method that authenticates
the source of invoices and protects the documents' integrity.
What does an e-invoice as a PDF that is signed and time stamped look like?
Here is an example. Open the invoice in Acrobat Reader. The signing certificates will initially
show as un-trusted until you accept the signer using this method. More
detail on certificate acceptance here.
Reference: European Electronic Invoicing (EEI) Final Report is incorporated in the VAT Directive 2006/112/EC .
Reference: The European Committee for Standardization (CEN) published E-invoices and digital signatures in CEN Workshop Agreement (CWA) 15579, July 2006. The CEN workshop on eInvoicing web site has several helpful
documents and next meeting notices here.
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