Kinds of Electronic InvoicesMarch 25, 2022
Federal Windows registry on October fifteenth, 2007) concerning accounts issued through automated means when the receiver is the General Condition Administration or a general public organization associated with or perhaps dependent on it, along with the submission of bills issued by visitors to the General State Management or the public businesses that are associated with or maybe dependent on it.
Numerous self-governing provincial local authorities (in Alava, Guipuzcoa, Navarra and Vizcaya) have reproduced the regulations, appending any translation of them within Basque dialect.
Kinds of Electronic Invoices
A digital invoice is one which often meets the same specifications that apply to debts issued on paper, save for the fact that it is presented inside electronic format and its credibility and integrity tend to be guaranteed. In order to guarantee some sort of document’s authenticity and even integrity, there are 3 possible methods:
tutorial Utilization of a recognized electronic digital signature, which is depending on a recognized certificate together with generated using a safe device for making signatures.
– Remittance through an “EDI” program, which ensures ethics and authenticity.
— Use of another method which, in the viewpoint of the Auditing Division of the State Duty Agency, ensures reliability and integrity, anytime the taxpayer giving the invoice offers applied for Agency authorization of the system involved.
In general, the use of an accepted electronic signature is considered an essential element of electric invoices.
The Transformation of Paper Debts into Electronic Accounts and Vice Versa
The actual recent publication regarding Ministerial Mandate selection EHA/962/2007 defines the sun and rain necessary for converting report invoices into their digital equivalent, establishing that this digitalization process should guarantee that the result is a new faithful reproduction in the original, paper post and that the digitalization gadget (scanner) must generate the image along with a Competent Electronic Signature (as defined in EnquÃªte number 1999/93). The procedure through which this is achieved is designated while “Certified Digitalization. inch
Furthermore, these restrictions state that electronic accounts can be transcribed in some recoverable format, including the graphic scars certifying their authentication, produced according to PDF FILE 417 specifications, seeing that set forth in Quality number 2/2003 involving February 14th connected with 2003 by the Common Board of the Express Tax Administration Company, covering specific elements related to telematic accounts receivable.