It is not necessary to retain the invoices issued but the matrix or database that allows to generate them. Ensure its legibility in the original format. Ensure full access to invoices: visualization, selective search, copy or download online and printing. Having software that allow to verify the signature and the identity of the issuer, as well as the validity of the certificate digitally sign the invoice or delegate this action to a third party (under-billing) or receiver (boarding) and, finally, having explicit acceptance by the recipient regarding the use of this billing method. What obligations have the companies that receive electronic invoices? Retain invoices received in its original format (electronic) even though they have been necessary internal data transformations. Or they can delegate this function to a third party. You can keep the invoice printed with graphic trade marks PDF-417, or stored in other types of support. The transcription on paper, with reference to an online environment that allows access to the electronic original, is a valid medium.
During 2007, the tax agency has published the order EHA 962/2007 that defines how to carry out the certified scanning among other aspects. Invoices received on paper and scanned according to the procedure described in the aforementioned order, may be destroyed. And if there are corrective invoices in the telematics billing process? In general the rules of billing (electronic or not) to resolve issues such as those affecting the corrective invoices should be considered: corrective invoices have to directly reflect the rectification made, even though they elaborate with all the data of an invoice that take account of rectification, which already is no longer mandatory. It allows introducing the return of goods and containers and packaging in one (no amendment) Bill with a negative sign, so normal invoices can be negative. The case of Returns or differences in the tax base, in any sense in regards to the original invoice, corrective invoices shall specify the difference of the taxable base, with amounts negative or positive as appropriate.
Allows correction of multiple invoices in a single amendment Bill, while indicating the ground invoices invoice numbers. Art.74 of regulation of the value added tax, in its new wording clarifies the way of collecting invoices letters in invoices and VAT registration books. What is the facturae? During 2007, the Ministry of industry, tourism and trade and the IRS have released the PRE order 2971 / 2007 that defines the encoding format of electronic invoices that must be used to issue invoices to the General Administration of the State agencies. This format, based on XML structures and called Bill (or facturae) is becoming more use in Spain. The development of an electronic invoice project requires collaboration between experts that solve existing doubts quickly and efficiently. This need is more clear in a context in which many companies are offering electronic billing services obsolete or incorrect, especially in what refers to the most appropriate way of managing the electronic signature. It is important to choose among the available solutions in the market some facilitate compliance with regulations governing electronic invoicing / billing telematics.