In this report, we will handle the pursuing concerns:
one. What are the most significant traits of electronic billing?
two. Which are the principal Spanish laws governing the implementation of electronic billing?
three. According to laws, what are the principal requirements for electronic billing?
Initial of all, we want to stage out that there are a lot of synonyms for digital billing: electronic invoicing, digital billing, electronic invoicing, e-billing, e-invoicing, telematic billing, telematic invoicing, and so on.
Since 2003, electronic invoices have been in a position to substitute 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 extremely higher diploma of security, lending complete lawful validity to the electronic concept.
The Most Important Attributes of the Electronic Billing System
In purchase to make an bill legally legitimate, it is vital that it be digitally signed. A digital signature shouldn’t be interpreted as a handwritten signature, as it is never imperative in any instance that the invoices bear a handwritten signature.
It isn’t really required to be licensed by the Tax Agency or to indication a contract. The requirement for obtaining approval of application and notifications has also been removed. The consequence is adaptable program without having extreme bureaucratic pink tape.
devis en ligne Any means of transmission is appropriate and as such, we can ship invoices by means of a Benefit Additional Network, more than the World wide web or in an e-mail information. The only condition is that they be digitally signed, as this assures the protection of the details, making certain that it hasn’t been modified (integrity) and confirming the id of the sender (authenticity).
In any function, the recipient’s consent is essential in buy to operate with electronic billing. Nonetheless, there is no need to notify or get authorization from the Tax Company.
It is extremely essential to level out that a digitally signed electronic invoice – or digital invoice – totally replaces a paper bill as such, a digital invoice is subject matter to the exact same requirements and obligations as paper invoices. This implies that the concept “EDI-Invoice” will take the location of an original paper bill and can be offered to an auditor just the very same as if it ended up on paper.
The Principal Spanish Regulations Governing the Electronic Billing Procedure
We have to 1st point out the laws relevant to billing utilizing electronic signatures, Ministerial Mandate variety HAC/3134/2002 of December fifth, released in the Federal Registry on December thirteenth, 2002.
This Ministerial Mandate is complemented by the Resolution of the Basic Director of the Point out Tax Administration Agency, which specifics the accepted techniques for producing electronic invoices and the accepted techniques 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 full authorized validity, as effectively as the potential to exchange paper invoices completely. It is also fitting to point out the publication of Royal Decree number 1496/2003 on Billing of November twenty eighth, which enhances the measures described in equally the Ministerial Mandate and the Tax Agency Resolution.
The Principal Spanish Legislative Needs for Electronic Billing
Contents of the bill: Certainly, the concept “EDI-Invoice” must contain ALL of the data that it would have to contain if it ended up a paper invoice. For illustration, in purchase to operate with e-invoices, it will be essential to incorporate the Tax ID number, legal organization name and bodily handle in the EDI concept, between other data. Formerly, this information could be omitted in the EDI concept, as it lacked authorized validity in any event.
Storage of the digital invoice: A single of the major positive aspects of the new technique is the elimination of the obligation to file paper invoices. With the e-invoice, the “EDI-Bill” information and the electronic signature should be managed along with the electronic certification, which allows for verification of the sender. In addition, this digital filing can be completed from anywhere, as extended as entry to the invoices can be assured on ask for by the Administration. This means that every time an auditor arrives to our offices, we need to ensure his obtain to the invoice archives however, it is no lengthier needed to submit the paper copies, because of to the simple fact that the “EDI-Invoice” data files are equally legitimate.
Digital signatures: It is achievable to use any frequently-accepted digital signature program and the signature can be integrated in any manner, as extended as the two parties (the sender and receiver) have full information of it.
Certificates: The certification authorities and the allowable electronic certificates are the two printed in the Tax Agency’s webpage (aeat.es). In basic, any identified certification is permissible for the objective of signing invoices.
Thanks to electronic invoices software program, firms can lessen the fees associated with paperwork (stuffing envelopes, stamps, paper and opening envelopes), as effectively as the price of filing them. Moreover, the worrisome probability of misplacing or getting rid of them is entirely eliminated.
Moreover, the new legislation regulates billing departments and 3rd-celebration billing,in the circumstance of people who act on behalf of the entrepreneur or expert that carried out companies or provided items subject matter to billing (Law amount fifty three/2002 on Fiscal, Administrative and Social Purchase Steps, released in the Federal Registry on December 31st of 2002).
Among other products, Pixelware has produced diverse Organization Remedies for the Digital Administration of documents, which aid compliance with the restrictions governing electronic invoices.