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ECHA 发票必须采用电子签名吗?

问题(中文)
ECHA 发票必须采用电子签名吗?
Question (EN)
Do ECHA invoices have to be electronically signed?
中文内容由 Google Cloud Translation 自动生成,仅供参考;请以英文原文为准。问答资料来自欧盟化学品管理局(ECHA)官方网站。
答案(中文)
ECHA 收到您的提交后,您将通过 REACH-IT 以电子方式收到发票,不会发送纸质发票。您可以从 REACH-IT 帐户下载 PDF 格式的发票。1999/93/EC 指令中关于电子签名的要求不适用于 ECHA 开具的发票。发票电子签名规则基于 2006/112/EC 指令(“增值税指令”)第 233 条,根据第 220 条,该规则仅适用于纳税人。然而,ECHA 不是纳税人,而是一个不开展任何经济活动的欧盟公共机构。无论如何,增值税指令中有关电子发票的规定旨在保证来源的真实性和内容的完整性。对于 ECHA 通知的发票,可以更高效地实现这一目标。 ECHA 开具的发票通过 REACH-IT 通知给收件人,REACH-IT 是一个安全的在线平台,只有 ECHA 可以通过该平台向各个注册人秘密地通知信息。
Answer (EN)
After your submission has been received by ECHA, you will receive your invoice electronically via REACH-IT – no paper invoice is sent. Invoices can be downloaded in PDF format from your REACH-IT account.   The requirements mentioned in Directive 1999/93/EC on electronic signatures do not apply to invoices issued by ECHA. The rule on electronic signature of invoices is based on Article 233 of Directive 2006/112/EC ('the VAT Directive'), which according to Article 220, only applies to taxable persons. However, ECHA is not a taxable person, but an EU public body that does not carry out any economic activity.   In any case, the purpose of the provisions of the VAT Directive relating to electronic invoices is to guarantee the authenticity of the origin and the integrity of the content. For invoices notified by ECHA, this objective is met in a more efficient way. Invoices issued by ECHA are notified to their recipient through REACH-IT, which is a secured online platform through which only ECHA can notify information to individual registrants in confidence.