In this article, we will deal with the pursuing concerns:
one. What are the most significant attributes of digital billing?
two. Which are the principal Spanish regulations governing the implementation of electronic billing?
three. In accordance to legislation, what are the main needs for digital billing?
First of all, we want to level out that there are numerous synonyms for electronic billing: digital invoicing, digital billing, digital invoicing, e-billing, e-invoicing, telematic billing, telematic invoicing, etc.
Considering that 2003, electronic invoices have been capable to exchange paper invoices in Spain. This is feasible thanks to electronic signatures, a tool which assures the integrity and authenticity of the signed doc and, as this kind of, assures a really substantial diploma of protection, lending complete lawful validity to the electronic message.
The Most Significant Traits of the Electronic Billing Method
In get to make an invoice legally legitimate, it is crucial that it be digitally signed. A digital signature shouldn’t be interpreted as a handwritten signature, as it is never crucial in any instance that the invoices bear a handwritten signature.
It is not necessary to be licensed by the Tax Agency or to indication a deal. The requirement for getting acceptance of software and notifications has also been eradicated. The outcome is flexible technique with no abnormal bureaucratic pink tape.
Any indicates of transmission is satisfactory and as these kinds of, we can send invoices by way of a Benefit Extra Community, more than the Internet or in an e-mail information. The only condition is that they be digitally signed, as this assures the stability of the info, ensuring that it has not been modified (integrity) and confirming the identity of the sender (authenticity).
In any event, the recipient’s consent is required in get to perform with digital billing. However, there is no need to have to notify or receive authorization from the Tax Company.
It is extremely critical to stage out that a digitally signed electronic invoice – or electronic bill – fully replaces a paper bill as this kind of, a digital bill is topic to the very same specifications and obligations as paper invoices. This means that the message “EDI-Bill” requires the spot of an original paper bill and can be offered to an auditor just the same as if it were on paper.
The Principal Spanish Legal guidelines Governing the Digital Billing Method
We need to initial stage out the restrictions connected to billing using electronic signatures, Ministerial Mandate variety HAC/3134/2002 of December 5th, printed in the Federal Registry on December 13th, 2002.
This Ministerial Mandate is complemented by the Resolution of the Basic Director of the Point out Tax Administration Company, which details the authorized processes for producing digital invoices and the authorized techniques of signing them (Resolution amount 2/2003 of February 14th, entered in the Federal Registry on February seventeenth).
Given that then, digitally signed yoursite.com have appreciated full authorized validity, as properly as the ability to replace paper invoices completely. It is also fitting to point out the publication of Royal Decree number 1496/2003 on Billing of November 28th, which complements the actions explained in equally the Ministerial Mandate and the Tax Company Resolution.
The Principal Spanish Legislative Requirements for Electronic Billing
Contents of the bill: Clearly, the concept “EDI-Invoice” must incorporate ALL of the information that it would have to include if it ended up a paper bill. For instance, in buy to operate with e-invoices, it will be required to consist of the Tax ID number, lawful organization title and bodily deal with in the EDI information, amongst other data. Formerly, this details could be omitted in the EDI message, as it lacked authorized validity in any event.
Storage of the digital bill: A single of the primary positive aspects of the new program is the elimination of the obligation to file paper invoices. With the e-invoice, the “EDI-Bill” information and the electronic signature should be maintained together with the digital certification, which enables for verification of the sender. In addition, this digital submitting can be done from everywhere, as long as entry to the invoices can be guaranteed upon ask for by the Administration. This implies that whenever an auditor will come to our workplaces, we have to guarantee his access to the bill archives nonetheless, it is no longer essential to submit the paper copies, due to the reality that the “EDI-Invoice” data files are equally valid.
Electronic signatures: It is feasible to use any generally-accepted electronic signature method and the signature can be incorporated in any fashion, as long as equally parties (the sender and receiver) have entire understanding of it.
Certificates: The certificate authorities and the allowable digital certificates are the two published in the Tax Agency’s webpage (aeat.es). In general, any identified certification is permissible for the goal of signing invoices.
Thanks to digital invoices software, companies can decrease the charges linked with paperwork (stuffing envelopes, stamps, paper and opening envelopes), as properly as the expense of filing them. Additionally, the worrisome likelihood of misplacing or getting rid of them is totally eliminated.
Furthermore, the new legislation regulates billing departments and 3rd-celebration billing,in the case of people who act on behalf of the entrepreneur or skilled that carried out providers or presented products subject matter to billing (Legislation amount 53/2002 on Fiscal, Administrative and Social Buy Actions, released in the Federal Registry on December 31st of 2002).
Amid other items, Pixelware has developed various Business Solutions for the Digital Management of files, which aid compliance with the rules governing electronic invoices.