So far the current regulation forced the use of paper invoices as way of support of the commercial operations among contributors, being important the costs of the invoicing process.

Fortunately, this situation is changing thanks to the announcement of the European Directives 2001/115/EC and 2006/112/EC related to the VAT. These Directives allow that e-invoices have legal validity and the same effect that paper invoices, reducing transactional costs and incrementing the efficiency and productivity of invoicing process.

Attending to the mentioned normative, electronic signature is a sequence of information, result of applying a set of mathematical algorithms, which allows offering full guarantees of safety on the document to sign. Digital signature guarantees the identity of the author of the document and the information integrity.

Consequently to the current legal framework, Public and private organizations are replacing paper invoices with electronic invoices which have the same legal validity of traditional invoices.