In this write-up, we will deal with the adhering to queries:
1. What are the most substantial qualities of digital billing?
two. Which are the principal Spanish regulations governing the implementation of digital billing?
3. In accordance to laws, what are the main requirements for electronic billing?
Very first of all, we want to stage out that there are numerous synonyms for electronic billing: electronic invoicing, digital billing, digital invoicing, e-billing, e-invoicing, telematic billing, telematic invoicing, and many others.
Since 2003, electronic invoices have been in a position to exchange paper invoices in Spain. This is possible many thanks to digital signatures, a resource which assures the integrity and authenticity of the signed doc and, as these kinds of, makes certain a really large diploma of safety, lending full lawful validity to the electronic message.
The Most Substantial Traits of the Digital Billing System
In buy to make an bill legally valid, it is vital that it be digitally signed. A electronic signature shouldn’t be interpreted as a handwritten signature, as it is by no means critical in any occasion that the invoices bear a handwritten signature.
It is not necessary to be authorized by the Tax Agency or to sign a deal. The requirement for getting acceptance of software program and notifications has also been eradicated. The consequence is versatile method with no too much bureaucratic crimson tape.
Any implies of transmission is appropriate and as this kind of, we can deliver invoices via a Value Included Network, over the Internet or in an e-mail information. The only problem is that they be digitally signed, as this guarantees the safety of the details, making certain that it has not been modified (integrity) and confirming the id of the sender (authenticity).
In any occasion, the recipient’s consent is essential in purchase to perform with electronic billing. Nevertheless, there is no want to notify or acquire authorization from the Tax Agency.
It is quite critical to position out that a digitally signed electronic invoice – or digital bill – entirely replaces a paper bill as such, a electronic bill is subject matter to the exact same demands and obligations as paper invoices. This means that the information “EDI-Bill” normally takes the place of an first paper bill and can be presented to an auditor just the exact same as if it had been on paper.
The Principal Spanish Rules Governing the Digital Billing Approach
We should first level out the regulations relevant to billing making use of electronic signatures, Ministerial Mandate quantity HAC/3134/2002 of December 5th, revealed in the Federal Registry on December thirteenth, 2002.
invoice template is complemented by the Resolution of the Common Director of the State Tax Administration Agency, which particulars the accredited procedures for generating digital invoices and the authorized approaches of signing them (Resolution amount two/2003 of February 14th, entered in the Federal Registry on February 17th).
Given that then, digitally signed invoices have appreciated entire lawful validity, as nicely as the capability to substitute paper invoices totally. It is also fitting to point out the publication of Royal Decree amount 1496/2003 on Billing of November 28th, which enhances the actions explained in equally the Ministerial Mandate and the Tax Agency Resolution.
The Principal Spanish Legislative Specifications for Electronic Billing
Contents of the invoice: Certainly, the concept “EDI-Bill” have to contain ALL of the information that it would have to consist of if it were a paper invoice. For instance, in order to function with e-invoices, it will be required to contain the Tax ID quantity, legal enterprise identify and actual physical tackle in the EDI concept, amid other info. Earlier, this information could be omitted in the EDI information, as it lacked authorized validity in any occasion.
Storage of the digital invoice: 1 of the primary benefits of the new method is the elimination of the obligation to file paper invoices. With the e-bill, the “EDI-Bill” concept and the digital signature need to be managed together with the electronic certification, which makes it possible for for verification of the sender. Additionally, this electronic filing can be completed from everywhere, as extended as accessibility to the invoices can be guaranteed upon ask for by the Administration. This indicates that every time an auditor arrives to our workplaces, we must guarantee his access to the invoice archives nevertheless, it is no longer necessary to post the paper copies, because of to the simple fact that the “EDI-Bill” information are equally legitimate.
Electronic signatures: It is achievable to use any commonly-accepted digital signature program and the signature can be provided in any way, as prolonged as equally functions (the sender and receiver) have total information of it.
Certificates: The certification authorities and the allowable digital certificates are each revealed in the Tax Agency’s webpage (aeat.es). In common, any identified certification is permissible for the function of signing invoices.
Many thanks to electronic invoices software program, businesses can minimize the expenses associated with paperwork (stuffing envelopes, stamps, paper and opening envelopes), as well as the cost of filing them. In addition, the worrisome possibility of misplacing or losing them is totally eliminated.
Furthermore, the new laws regulates billing departments and third-get together billing,in the case of these who act on behalf of the entrepreneur or specialist that performed companies or offered products subject to billing (Legislation variety 53/2002 on Fiscal, Administrative and Social Order Steps, released in the Federal Registry on December 31st of 2002).
Amongst other products, Pixelware has designed assorted Business Solutions for the Electronic Management of paperwork, which facilitate compliance with the laws governing electronic invoices.