Digital Invoices, an Introduction Into The Spanish Legislation Requirements

Right now, will address the accompanying questions:

  • What are the most noteworthy characteristics of digital billing?
  • Which are the primary Spanish laws governing the implementation of digital billing?
  • As indicated by legislation, what are the primary requirements for digital billing?

Above all else, we need to call attention to that there are numerous equivalent words for digital billing: digital invoicing, electronic billing, electronic invoicing, e-billing, e-invoicing, telemetric billing, telematic invoicing, etc.

Since 2003, digital invoices have been able to replace paper invoices in Spain. This is possible gratitude to digital signatures, an apparatus which guarantees the integrity and authenticity of the signed document and, all things considered, ensures a very high degree of security, lending full legal legitimacy to the digital message.

Digital Signature Solution

The Most Significant Characteristics of the Digital Billing System

So as to make an invoice legally substantial, it is essential that it be digitally signed. A digital signature should not be interpreted as a handwritten signature, as it is never imperative in any instance that the invoices bear a handwritten signature.  It is not necessary to be authorized by the Tax Agency or to sign an agreement gia han chu ky so fpt. The necessity for acquiring endorsement of software and warnings has additionally been eliminated. The result is flexible system without excessive bureaucratic red tape.  Any means of transmission is acceptable and all things considered, we can send invoices through a Value Added Network, over the Internet or in an e-mail message. The main condition is that they be digitally signed, as this guarantees the security of the data, ensuring that it has not been modified (integrity) and affirming the identity of the sender (authenticity).

In any event, the recipient is consent is necessary so as to work with digital billing. However, there is no need to inform or get approval from the Tax Agency.  It is very critical to call attention to that a digitally signed electronic invoice – or digital invoice – completely replaces a paper invoice; accordingly, a digital invoice is subject to the same requirements and commitments as paper invoices. This means the message EDI-Invoice takes the place of a unique paper invoice and can be presented to a reviewer simply the same as though it were on paper.

This Ministerial Mandate is complemented by the Resolution of the General Director of the State Tax Administration Agency, which details the approved procedures for generating digital invoices and the approved methods of marking them (Resolution number 2/2003 of February fourteenth, entered in the Federal Registry on February seventeenth).  Since then, digitally signed invoices have enjoyed full legal legitimacy, just as the capacity to replace paper invoices completely. It is likewise fitting to mention the production of Royal Decree number 1496/2003 on Billing of November 28th, which complements the measures described in both the Ministerial Mandate and the Tax Agency Resolution.