In this article, we will tackle the pursuing questions:
1. What are the most important characteristics of digital billing?
two. Which are the principal Spanish rules governing the implementation of electronic billing?
3. According to laws, what are the principal specifications for digital billing?
Initial of all, we want to position out that there are many synonyms for electronic billing: digital invoicing, digital billing, digital invoicing, e-billing, e-invoicing, telematic billing, telematic invoicing, and so on.
Considering that 2003, electronic invoices have been ready to exchange paper invoices in Spain. This is feasible thanks to digital signatures, a instrument which assures the integrity and authenticity of the signed document and, as this kind of, guarantees a really substantial diploma of safety, lending full authorized validity to the electronic concept.
The Most Substantial Characteristics of the Electronic Billing Program
In order 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 imperative in any instance that the invoices bear a handwritten signature.
It isn’t necessary to be approved by the Tax Agency or to signal a contract. The necessity for acquiring approval of computer software and notifications has also been eradicated. The end result is adaptable technique without having too much bureaucratic red tape.
Any indicates of transmission is acceptable and as these kinds of, we can deliver invoices by means of a Value Included Community, in excess of the Internet or in an e-mail information. The only issue is that they be digitally signed, as this ensures the stability of the information, making sure that it hasn’t been modified (integrity) and confirming the identification of the sender (authenticity).
In any function, the recipient’s consent is essential in purchase to operate with electronic billing. However, there is no require to notify or acquire authorization from the Tax Agency.
It is very crucial to level out that a digitally signed digital bill – or electronic invoice – entirely replaces a paper invoice as this kind of, a digital bill is subject to the same demands and obligations as paper invoices. This signifies that the message “EDI-Invoice” will take the spot of an first paper bill and can be introduced to an auditor just the same as if it ended up on paper.
The Principal Spanish Laws Governing the Digital Billing Method
We should 1st position out the restrictions associated to billing utilizing digital signatures, Ministerial Mandate quantity HAC/3134/2002 of December fifth, printed in the Federal Registry on December thirteenth, 2002.
This Ministerial Mandate is complemented by the Resolution of the Basic Director of the State Tax Administration Agency, which details the approved procedures for generating digital invoices and the accredited approaches of signing them (Resolution number two/2003 of February 14th, entered in the Federal Registry on February 17th).
devis en ligne Since then, digitally signed invoices have appreciated complete legal validity, as nicely as the potential to change paper invoices entirely. It is also fitting to point out the publication of Royal Decree quantity 1496/2003 on Billing of November twenty eighth, which complements the steps described in the two the Ministerial Mandate and the Tax Company Resolution.
The Principal Spanish Legislative Requirements for Digital Billing
Contents of the bill: Naturally, the message “EDI-Invoice” need to have ALL of the info that it would have to consist of if it had been a paper bill. For illustration, in get to perform with e-invoices, it will be needed to contain the Tax ID amount, lawful company title and actual physical tackle in the EDI information, amongst other info. Previously, this information could be omitted in the EDI information, as it lacked legal validity in any event.
Storage of the electronic invoice: A single of the main rewards of the new program is the elimination of the obligation to file paper invoices. With the e-invoice, the “EDI-Bill” information and the digital signature should be maintained alongside with the digital certification, which permits for verification of the sender. In addition, this digital submitting can be done from anyplace, as extended as entry to the invoices can be guaranteed on request by the Administration. This implies that anytime an auditor will come to our places of work, we must guarantee his access to the invoice archives however, it is no more time required to post the paper copies, because of to the simple fact that the “EDI-Invoice” data files are equally legitimate.
Digital signatures: It is attainable to use any commonly-acknowledged electronic signature method and the signature can be integrated in any manner, as extended as each get-togethers (the sender and recipient) have entire expertise of it.
Certificates: The certification authorities and the allowable electronic certificates are each printed in the Tax Agency’s webpage (aeat.es). In basic, any identified certificate is permissible for the objective of signing invoices.
Many thanks to digital invoices application, organizations can minimize the fees linked with paperwork (stuffing envelopes, stamps, paper and opening envelopes), as effectively as the expenditure of submitting them. Moreover, the worrisome possibility of misplacing or losing them is completely removed.
In addition, the new legislation regulates billing departments and 3rd-get together billing,in the case of those who act on behalf of the entrepreneur or skilled that carried out solutions or supplied goods matter to billing (Regulation variety fifty three/2002 on Fiscal, Administrative and Social Buy Actions, published in the Federal Registry on December thirty first of 2002).
Between other items, Pixelware has developed varied Company Solutions for the Electronic Management of paperwork, which aid compliance with the rules governing electronic invoices.