In this post, we will tackle the following concerns:
one. What are the most substantial characteristics of digital billing?
2. Which are the principal Spanish legal guidelines governing the implementation of electronic billing?
3. According to laws, what are the main demands for electronic billing?
1st of all, we want to level out that there are several synonyms for electronic billing: electronic invoicing, digital billing, electronic invoicing, e-billing, e-invoicing, telematic billing, telematic invoicing, etc.
Given that 2003, electronic invoices have been in a position to substitute paper invoices in Spain. This is feasible many thanks to digital signatures, a instrument which guarantees the integrity and authenticity of the signed doc and, as these kinds of, guarantees a really high degree of safety, lending full authorized validity to the electronic information.
The Most Considerable Traits of the Digital Billing Technique
In order to make an bill legally valid, it is essential that it be digitally signed. A digital signature shouldn’t be interpreted as a handwritten signature, as it is never ever crucial in any instance that the invoices bear a handwritten signature.
It isn’t really required to be approved by the Tax Company or to signal a contract. The necessity for acquiring acceptance of application and notifications has also been removed. The end result is adaptable system with out abnormal bureaucratic pink tape.
Any implies of transmission is acceptable and as such, we can deliver invoices via a Benefit Extra Community, in excess of the Web or in an e-mail information. The only condition is that they be digitally signed, as this assures the safety of the data, guaranteeing that it hasn’t been modified (integrity) and confirming the identity of the sender (authenticity).
In any occasion, the recipient’s consent is needed in order to operate with electronic billing. Even so, there is no require to notify or receive authorization from the Tax Agency.
It is quite essential to position out that a digitally signed electronic bill – or electronic bill – totally replaces a paper bill as this kind of, a digital invoice is topic to the exact same specifications and obligations as paper invoices. This means that the message “EDI-Invoice” requires the location of an authentic paper bill and can be introduced to an auditor just the identical as if it were on paper.
The Principal Spanish Laws Governing the Digital Billing Method
We should first point out the rules relevant to billing using digital signatures, Ministerial Mandate number HAC/3134/2002 of December fifth, released in the Federal Registry on December 13th, 2002.
This Ministerial Mandate is complemented by the Resolution of the Common Director of the Point out Tax Administration Company, which specifics the accredited procedures for creating electronic invoices and the accepted strategies of signing them (Resolution quantity two/2003 of February 14th, entered in the Federal Registry on February seventeenth).
Given that then, digitally signed invoices have appreciated full legal validity, as properly as the potential to substitute paper invoices fully. It is also fitting to mention the publication of Royal Decree number 1496/2003 on Billing of November 28th, which complements the actions explained in both the Ministerial Mandate and the Tax Agency Resolution.
The Principal Spanish Legislative Specifications for Electronic Billing
Contents of the bill: Clearly, the message “EDI-Invoice” must incorporate ALL of the data that it would have to contain if it ended up a paper invoice. For illustration, in buy to work with e-invoices, it will be essential to include the Tax ID variety, legal business identify and physical address in the EDI information, amongst other data. Beforehand, this info could be omitted in the EDI message, as it lacked legal validity in any celebration.
Storage of the electronic invoice: A single of the principal advantages of the new technique is the elimination of the obligation to file paper invoices. With the e-invoice, the “EDI-Invoice” concept and the digital signature need to be maintained alongside with the digital certification, which enables for verification of the sender. In rent invoice template , this digital filing can be carried out from everywhere, as prolonged as obtain to the invoices can be assured upon request by the Administration. This means that anytime an auditor will come to our offices, we should guarantee his access to the bill archives nonetheless, it is no for a longer time needed to submit the paper copies, due to the reality that the “EDI-Invoice” data files are equally legitimate.
Electronic signatures: It is feasible to use any typically-approved digital signature method and the signature can be included in any manner, as extended as both get-togethers (the sender and receiver) have full knowledge of it.
Certificates: The certificate authorities and the allowable electronic certificates are equally published in the Tax Agency’s webpage (aeat.es). In general, any regarded certification is permissible for the function of signing invoices.
Many thanks to electronic invoices computer software, businesses can lessen the expenses related with paperwork (stuffing envelopes, stamps, paper and opening envelopes), as well as the expenditure of filing them. Additionally, the worrisome likelihood of misplacing or dropping them is completely eliminated.
Furthermore, the new legislation regulates billing departments and 3rd-celebration billing,in the case of these who act on behalf of the entrepreneur or skilled that done services or supplied goods subject to billing (Legislation variety 53/2002 on Fiscal, Administrative and Social Purchase Steps, printed in the Federal Registry on December thirty first of 2002).
Among other merchandise, Pixelware has designed diverse Organization Options for the Electronic Administration of files, which aid compliance with the laws governing digital invoices.