From a legal perspective, in the U.S., the question is whether the electronic version accurately captures the information from the original. If it does, there's no objection to the process you describe, even if the output format doesn't match the original paper invoice- it's the information that counts. The best evidence rule has long been supplanted by UETA, the E-Sign Act, the Federal Rules of Evidence and their state analogues, and a very large body of case law, all of which have essentially eliminated any distinction between paper and electronic records, and which have eliminated virtually all barriers to maintaining electronic copies of records in lieu of paper originals.
Note that this does not apply quite so broadly in many non-U.S. jurisdictions. VAT invoices in many countries are subject to an assortment of rules, and requirements to create and keep paper originals are common.
Best regards,
John
John Montaņa
Montaņa & Associates
29 Parsons Road
Landenberg Pennsylvania 19350
610-255-1588
484-653-8422 mobile
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www.montana-associates.com
twitter: @johncmontana
On Aug 1, 2013, at 10:42 AM, Stephen Smith <[log in to unmask]> wrote:
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> For this conversion process, I am trying to fight the fight that the original invoice is the official record and not the converted P.O. Is anyone aware of any laws or cases that could apply to this scenario? From a RM best practice perspective, it makes complete sense to me, but I would like some additional ammunition if any is available.
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