- Electronic signature is not required for invoices but for billing records under the applicable regulation
- Systems and programs must meet specific requirements for billing records
- VERI*FACTU systems only need to calculate the hash of the records
Source: audiconsultores-etlglobal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.