In this write-up, we will handle the subsequent queries:
1. What are the most significant qualities of digital billing?
2. Which are the principal Spanish laws governing the implementation of digital billing?
three. In accordance to legislation, what are the major demands for digital billing?
Initial of all, we want to stage out that there are several synonyms for electronic billing: electronic invoicing, digital billing, electronic invoicing, e-billing, e-invoicing, telematic billing, telematic invoicing, and so forth.
Since 2003, digital invoices have been in a position to exchange paper invoices in Spain. This is attainable thanks to digital signatures, a instrument which guarantees the integrity and authenticity of the signed doc and, as this sort of, ensures a quite higher diploma of security, lending entire authorized validity to the digital concept.
The Most Considerable Characteristics of the Electronic Billing System
In get to make an bill lawfully valid, it is vital that it be digitally signed. A electronic signature shouldn’t be interpreted as a handwritten signature, as it is never ever imperative in any occasion that the invoices bear a handwritten signature.
It isn’t really required to be licensed by the Tax Agency or to indication a agreement. The requirement for getting acceptance of software program and notifications has also been eliminated. The end result is versatile technique without too much bureaucratic purple tape.
Any signifies of transmission is acceptable and as this kind of, we can ship invoices by means of a Value Added Community, above the Net or in an e-mail concept. The only situation is that they be digitally signed, as this guarantees the protection of the information, guaranteeing that it has not been modified (integrity) and confirming the identity of the sender (authenticity).
In cleaning invoice template , the recipient’s consent is required in purchase to work with electronic billing. Nevertheless, there is no need to have to notify or receive authorization from the Tax Agency.
It is very crucial to position out that a digitally signed electronic bill – or electronic bill – completely replaces a paper invoice as this kind of, a digital invoice is subject matter to the exact same specifications and obligations as paper invoices. This indicates that the concept “EDI-Bill” requires the spot of an first paper invoice and can be offered to an auditor just the same as if it had been on paper.
The Principal Spanish Rules Governing the Electronic Billing Approach
We have to first level out the rules related to billing utilizing digital signatures, Ministerial Mandate number 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 Condition Tax Administration Agency, which information the approved procedures for making electronic invoices and the approved techniques of signing them (Resolution variety two/2003 of February 14th, entered in the Federal Registry on February seventeenth).
Given that then, digitally signed invoices have appreciated full authorized validity, as properly as the potential to substitute paper invoices totally. It is also fitting to point out the publication of Royal Decree number 1496/2003 on Billing of November 28th, which complements the steps explained in each the Ministerial Mandate and the Tax Company Resolution.
The Principal Spanish Legislative Demands for Electronic Billing
Contents of the invoice: Clearly, the message “EDI-Bill” have to include ALL of the data that it would have to include if it have been a paper bill. For case in point, in buy to perform with e-invoices, it will be essential to contain the Tax ID number, lawful company name and bodily handle in the EDI concept, among other information. Previously, this information could be omitted in the EDI concept, as it lacked legal validity in any celebration.
Storage of the electronic invoice: A single of the major rewards of the new program is the elimination of the obligation to file paper invoices. With the e-invoice, the “EDI-Invoice” information and the digital signature need to be maintained alongside with the electronic certificate, which permits for verification of the sender. In addition, this digital filing can be accomplished from wherever, as long as accessibility to the invoices can be certain upon ask for by the Administration. This means that anytime an auditor will come to our offices, we should assure his access to the invoice archives nonetheless, it is no lengthier required to post the paper copies, due to the reality that the “EDI-Invoice” information are similarly legitimate.
Digital signatures: It is possible to use any typically-recognized digital signature program and the signature can be included in any method, as lengthy as equally events (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 standard, any identified certification is permissible for the goal of signing invoices.
Many thanks to digital invoices application, companies can lessen the expenses connected with paperwork (stuffing envelopes, stamps, paper and opening envelopes), as effectively as the expense of filing them. In addition, the worrisome possibility of misplacing or losing them is entirely eliminated.
Additionally, the new legislation regulates billing departments and third-get together billing,in the scenario of these who act on behalf of the entrepreneur or expert that executed solutions or offered merchandise subject to billing (Regulation quantity fifty three/2002 on Fiscal, Administrative and Social Get Actions, released in the Federal Registry on December thirty first of 2002).
Amid other items, Pixelware has produced varied Business Remedies for the Digital Administration of paperwork, which facilitate compliance with the rules governing electronic invoices.