In this report, we will address the adhering to questions:

one. What are the most substantial traits of electronic billing?

two. Which are the principal Spanish legal guidelines governing the implementation of electronic billing?

three. According to laws, what are the primary specifications for electronic billing?

1st of all, we want to stage out that there are many synonyms for electronic billing: electronic invoicing, electronic billing, digital invoicing, e-billing, e-invoicing, telematic billing, telematic invoicing, and so forth.

Because 2003, digital invoices have been in a position to replace paper invoices in Spain. devis en ligne This is feasible thanks to digital signatures, a resource which ensures the integrity and authenticity of the signed document and, as this sort of, makes certain a quite substantial degree of stability, lending complete legal validity to the electronic information.

The Most Considerable Characteristics of the Digital Billing Method

In purchase to make an bill lawfully legitimate, it is important that it be digitally signed. A electronic signature should not be interpreted as a handwritten signature, as it is never ever critical in any instance that the invoices bear a handwritten signature.

It isn’t essential to be licensed by the Tax Company or to indication a deal. The necessity for getting approval of software program and notifications has also been eliminated. The consequence is adaptable method with no excessive bureaucratic pink tape.

Any implies of transmission is appropriate and as such, we can send invoices through a Price Included Community, over the Net or in an e-mail concept. The only issue is that they be digitally signed, as this ensures the security of the information, making certain that it hasn’t been modified (integrity) and confirming the identification of the sender (authenticity).

In any celebration, the recipient’s consent is necessary in buy to work with electronic billing. Nonetheless, there is no need to notify or get authorization from the Tax Company.

It is very essential to position out that a digitally signed digital bill – or electronic invoice – completely replaces a paper invoice as such, a electronic invoice is matter to the very same needs and obligations as paper invoices. This signifies that the concept “EDI-Bill” will take the location of an original 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 Electronic Billing Approach

We should first point out the rules connected to billing utilizing digital signatures, Ministerial Mandate number HAC/3134/2002 of December 5th, released in the Federal Registry on December thirteenth, 2002.

This Ministerial Mandate is complemented by the Resolution of the Common Director of the Condition Tax Administration Agency, which particulars the approved methods for making electronic invoices and the accepted strategies of signing them (Resolution number 2/2003 of February 14th, entered in the Federal Registry on February seventeenth).

Given that then, digitally signed invoices have liked complete lawful validity, as effectively as the ability to substitute paper invoices entirely. It is also fitting to mention the publication of Royal Decree variety 1496/2003 on Billing of November twenty eighth, which complements the actions described in both the Ministerial Mandate and the Tax Company Resolution.

The Principal Spanish Legislative Specifications for Digital Billing

Contents of the bill: Certainly, the message “EDI-Invoice” should include ALL of the info that it would have to contain if it have been a paper bill. For illustration, in get to work with e-invoices, it will be required to include the Tax ID amount, lawful organization name and bodily tackle in the EDI information, among other details. Beforehand, this information could be omitted in the EDI information, as it lacked legal validity in any occasion.

Storage of the digital bill: A single of the primary advantages of the new technique is the elimination of the obligation to file paper invoices. With the e-invoice, the “EDI-Invoice” information and the digital signature must be managed alongside with the electronic certificate, which makes it possible for for verification of the sender. Additionally, this digital filing can be completed from anywhere, as long as accessibility to the invoices can be confirmed on ask for by the Administration. This means that anytime an auditor will come to our places of work, we should promise his accessibility to the bill archives even so, it is no longer needed to submit the paper copies, due to the fact that the “EDI-Bill” files are equally legitimate.

Digital signatures: It is attainable to use any typically-acknowledged electronic signature method and the signature can be included in any method, as long as equally functions (the sender and recipient) have full understanding of it.

Certificates: The certification authorities and the allowable digital certificates are each published in the Tax Agency’s webpage (aeat.es). In standard, any recognized certificate is permissible for the function of signing invoices.

Thanks to electronic invoices software program, businesses can decrease the fees connected with paperwork (stuffing envelopes, stamps, paper and opening envelopes), as nicely as the cost of submitting them. Furthermore, the worrisome possibility of misplacing or getting rid of them is completely eliminated.

Moreover, the new laws regulates billing departments and 3rd-party billing,in the scenario of people who act on behalf of the entrepreneur or expert that carried out companies or provided merchandise subject to billing (Regulation quantity fifty three/2002 on Fiscal, Administrative and Social Buy Measures, published in the Federal Registry on December thirty first of 2002).

Among other products, Pixelware has created various Company Options for the Digital Management of files, which facilitate compliance with the rules governing digital invoices.