In this post, we will tackle the pursuing concerns:
1. What are the most important traits of electronic billing?
2. Which are the principal Spanish rules governing the implementation of electronic billing?
3. In accordance to legislation, what are the principal demands for digital billing?
Very first of all, we want to stage out that there are many synonyms for digital billing: electronic invoicing, digital billing, electronic invoicing, e-billing, e-invoicing, telematic billing, telematic invoicing, and so forth.
Because 2003, digital invoices have been capable to exchange paper invoices in Spain. This is achievable thanks to digital signatures, a device which assures the integrity and authenticity of the signed doc and, as this sort of, assures a quite higher diploma of protection, lending total lawful validity to the electronic concept.
The Most Significant Qualities of the Digital Billing Method
In order to make an invoice legally legitimate, it is vital that it be digitally signed. A digital signature shouldn’t be interpreted as a handwritten signature, as it is in no way critical in any occasion that the invoices bear a handwritten signature.
It is not necessary to be licensed by the Tax Agency or to sign a deal. The necessity for obtaining approval of software and notifications has also been eliminated. The outcome is adaptable technique without having excessive bureaucratic crimson tape.
Any indicates of transmission is appropriate and as this kind of, we can deliver invoices through a Worth Added Community, in excess of the Internet or in an e-mail concept. The only situation is that they be digitally signed, as this ensures the security of the data, guaranteeing that it has not been modified (integrity) and confirming the identification of the sender (authenticity).
In any event, the recipient’s consent is required in order to function with digital billing. Even so, there is no need to have to notify or obtain authorization from the Tax Company.
devis en ligne It is quite important to point out that a digitally signed digital invoice – or digital bill – totally replaces a paper invoice as this kind of, a electronic bill is subject matter to the very same needs and obligations as paper invoices. This implies that the message “EDI-Bill” will take the place of an authentic paper invoice and can be offered to an auditor just the very same as if it had been on paper.
The Principal Spanish Legal guidelines Governing the Electronic Billing Method
We need to very first stage out the regulations connected to billing making use of electronic signatures, Ministerial Mandate amount HAC/3134/2002 of December 5th, released in the Federal Registry on December 13th, 2002.
This Ministerial Mandate is complemented by the Resolution of the General Director of the State Tax Administration Agency, which information the approved procedures for creating digital invoices and the authorized approaches of signing them (Resolution number 2/2003 of February 14th, entered in the Federal Registry on February 17th).
Given that then, digitally signed invoices have appreciated total authorized validity, as effectively as the capacity to change paper invoices fully. It is also fitting to point out the publication of Royal Decree number 1496/2003 on Billing of November 28th, which complements the steps described in each the Ministerial Mandate and the Tax Agency Resolution.
The Principal Spanish Legislative Requirements for Digital Billing
Contents of the invoice: Obviously, the information “EDI-Invoice” need to incorporate ALL of the information that it would have to consist of if it have been a paper bill. For illustration, in purchase to work with e-invoices, it will be essential to consist of the Tax ID number, lawful enterprise title and bodily handle in the EDI message, amongst other information. Previously, this data could be omitted in the EDI message, as it lacked lawful validity in any function.
Storage of the electronic invoice: One of the primary benefits of the new system is the elimination of the obligation to file paper invoices. With the e-bill, the “EDI-Bill” information and the electronic signature must be preserved together with the digital certificate, which allows for verification of the sender. Additionally, this digital submitting can be accomplished from everywhere, as prolonged as entry to the invoices can be guaranteed upon ask for by the Administration. This signifies that each time an auditor arrives to our places of work, we should promise his obtain to the bill archives nonetheless, it is no for a longer time necessary to submit the paper copies, owing to the simple fact that the “EDI-Invoice” information are equally legitimate.
Digital signatures: It is achievable to use any commonly-acknowledged digital signature system and the signature can be provided in any method, as prolonged as each get-togethers (the sender and receiver) have full understanding of it.
Certificates: The certificate authorities and the allowable electronic certificates are equally released in the Tax Agency’s webpage (aeat.es). In general, any acknowledged certificate is permissible for the function of signing invoices.
Thanks to electronic invoices application, companies can minimize the fees linked with paperwork (stuffing envelopes, stamps, paper and opening envelopes), as properly as the price of filing them. Additionally, the worrisome chance of misplacing or shedding them is totally eradicated.
In addition, the new legislation regulates billing departments and third-get together billing,in the circumstance of individuals who act on behalf of the entrepreneur or skilled that done providers or presented products subject matter to billing (Legislation variety fifty three/2002 on Fiscal, Administrative and Social Order Measures, published in the Federal Registry on December 31st of 2002).
Amongst other goods, Pixelware has designed assorted Organization Solutions for the Digital Management of paperwork, which aid compliance with the restrictions governing electronic invoices.