Internet:: Electronic Invoicement: Legal requirements

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Electronic Invoicement

IMPLEMENTATION PROCEDURE: KEY ISSUES Free information
1. ADVANTAGES IN ELECTRONIC INVOICEMENT
2. CONCEPT AND TYPES OF ELECTRONIC SIGNATURE
3. MINIMUM LEGAL REQUIREMENT FOR ELECTRONIC INVOICE
5. CERTIFIED DIGITALISATION OF RECEIVED INVOICES AND REPLACEMENT DOCUMENTS
6. OBLIGATIONS OF RECIPIENT/SENDER/INCOICING SUPERVISORS IN KEEPING INVOICES
8. ELECTRONIC INVOICES FROM NON-EU COUNTRIES
DOCUMENTS FOR THE IMPLEMENTATION OF ELECTRONIC INVOICEMENT Payment required
9. RECOMMENDATIONS IN ELECTRONIC INVOICE AUDIT IMPLEMENTATION
4. CHOOSE THE RIGHT CERTIFICATE
7. ISSUING AND PRESERVATION OF INVOICE OUTSIDE SPANISH TERRITORY

ELECTRONIC INVOICEMENT
Free information

1. ADVANTAGES OF ELECTRONIC INVOICEMENT
-Fast receiver detection
-Fast access to information for the creation of VAT ledgers
-Control of erroneous actions and fast notification of errors
-Effective use of financial resources
- Help yourself to control and demarcate responsibilities: Employee, representative and agent
-Prevent unauthorised payments
-Prevent purchase request errors
-Effectiveness for international invoicing

2. CONCEPT AND TYPES OF ELECTRONIC SIGNATURE
- Digital delivery certificate for goods or services rendered affecting issuer and receiver: (Seller and Buyer)
- Digital signature incorporation guarantees integrity (non-manipulable) and level of traceability (monitoring and automation)
- Considered a legally-binding document and a valid means of proof for digitally-signed operations
-Stored in a data base
- Sighed with digital certificate that encrypts content and adds digital seal
* Advanced electronic signature:
The advanced electronic signature is an electronic signature that allows the signer to be identified and any
subsequent changes to the signed data to be detected; it is solely linked to the signer and the data refered to and was created
by means that enable the signer to maintain exclusive control over it".
* Recognised electronic signature aka qualified electronic signature:
A recognised electronic signature is considered to be an advanced electronic signature based on a recognised
certificate and generated by means of a secure signature-creation device”.

3. MINIMUM LEGAL REQUIREMENT FOR ELECTRONIC INVOICE
- Invoice number and series number, where applicable. Series provide identification for "third party invoices”
- Date if issue
- Name, surname and business name
- Spanish Tax Identification Number: (Directive 2001/115/EC) Letters ES before Tax Identification Code:
- Full address of tax debtors
- Description of the operations highlighting: Date of delivery or service rendered
- Provision and keeping of delivery note if required: (Same obligations as on the invoice)
- Tax rate or rates applicable to the operations
- Amount of tax charged

4. CHOOSE THE RIGHT CERTIFICATE I
WHAT FOR?
- in case there are AUTHORISED PAYERS who may make UNAUTHORISED PAYMENTS
(Purchasing officers, administration personnel, accountants, agents, administrative partners, etc.)
- In case it is necessary to show who made an unauthorised payment without having transferred passwords

4. CHOOSE THE RIGHT CERTIFICATE II
CATEGORIES:
1. Certificate of company employment
- The bearer needs to be identified as an employee of a company.
- Generally used for authentication processes and for access to company IT systems.
- This type of certificate may be restricted to internal use within a company
2. Representative certificate
- The bearer acts in the name of the company (admninistrators or general agents or those with special authority).
- Generally used by those with voluntary representation (Third-party invoicing services)
3. Agent's certificate
The bearer is identified as a voluntary representative, general agent or one with special authority, on provision of either
companies Register certificate or Articles of Association of the entity and appointment.

4. CHOOSE THE RIGHT CERTIFICATE III
CATEGORIES:
3- Certificate of legal entity
- Issued to a legal entity for relations that may be maintained by that entity and government administrations or when
contracting goods or services that are part of or related to its activity.
- Requested by: Administrators of the entity or by voluntary representation (general or special agents)
- For preventive puposes, it is not recommended for invoicing processes
4- Electronic invoicing certificates
- Their bearers have exlusive authority over electronic invoicining
5- Secure server certificate
- Used to identify an electronic office belonging to an entity (prevents fraudulent impersonation and guarantees
confidentiality for communication between client and server).
- Does not prevent possible interception by client.

4. CHOOSE THE RIGHT CERTIFICATE IV
CATEGORIES:
6- Code signing certificate
- Guarantees the identity of the author and the content of a computer application, generally used to sign an executable
code.
7- Company seal certificate
- To produce automatically-generated batch signatures, guaranteeing the authenticity and integrity of documents to third
parties over those applied within a company. (digital signature services, electronic receipts, electronic evidence from the
system)
8- Time stamp certificate
- Made by Time Stamp Authorities where a record of the exact moment at which an event occured is required.
- Enables the possibility of fraud to be reduced

5. CERTIFIED DIGITALISATION OF RECEIVED INVOICES AND REPLACEMENT DOCUMENTS
- Digitised certification of invoices is accepted using certified digitisation software
- Guarantees the obtention of a faithful and integrap image of each digitised and electronically-signed document based on an
electronic certificate installed in the digitisation system and called for by certified digitisation software
- The certificate corresponds to:
- a tax debtor when the the certified digitisation is made by that person or
- To entity providing digitisation services, guaranteeing a faithful certified digitisation process.
- The certification software must be authorised by the Tax Administration IT Department of the Spanish Tax Office.

6. RECIPIENT´S OBLIGATIONS IN KEEPING INVOICES AND REPLACEMENT DOCUMENTS I
- Time kept: 5 years
According to Spanish tax law, documents referred to in Article 19 of the Regulations governing invoicing
obligations.
- Verify the recognised signatures and certificate validity
To warn if they were expired, revoked or suspended at the time of issuance
- How are they kept?
In the format and support in which they were originally issued.
- Accepted formats:
- In the same format they were sent together with the means that guarantee their authenticity of origin and the integrity of
their content.
- For printing as hard copy, after verifying the signature, they may be converted from this support by means of the
corresponding software option that enables printing onto paper, together with the content of the document, of the two sets of
PDF-417 codes.
- Guarantee their legibility and availability for tax control actions.

6. SENDER´S OBLIGATIONS IN KEEPING INVOICES AND REPLACEMENT DOCUMENTS II
- Time kept:5 years
According to Spanish Tax Law, documents referred to in Article 19.1 of the Regulations governing invoicing
obligations.
- Person responsible for keeping them:
The tax debtor or a third party, with the latter acting on behalf of the former, with whom there should be a
corresponding service agreement.
- What is understood by the word copy?
A file identical to the original. When the original has been electronically signed, the copy refers to the signed file
and should be marked "copy", preferably together with a copy verification code.
- Is it necessary to keep the master copy of an invoice? Yes
- Accessibility and safekeeping:
With complete access to consultations during the term of validity according to Spanish Tax law and available for f
iscal control actions.

6. OBLIGATIONS OF SUPERVISORS IN THIRD PARTY INVOICING FOR THE ELECTRONIC KEEPING
- Availability:
They should be available and in safekeeping, with complete access for consultation and available for fiscal control
actions.
- Compliance with:
Obligations for keeping previously mentioned
- Required:
IT applications that manage an issued and received invoice and replacement document repository, together with
the electronic signature generated or verified by providing a message authentication code asociated with each
document.
This code enables access to the existing associated document in the repository and guarantees that the person
gaining access will comply with the requisites in this order.
- Validity of printed hard copy documents with message authentication code:
As long as the previously-mentioned repository in which the document and its electronic signature is kept is
maintained, there is a mechanism for verifying the signature on it, and the complete document may be accessed
using the said electronic authentication code.

7. ISSUING AND PRESSERVATION OF INVOICE OUTSIDE SPANISH TERRITORY
- How is this done?
Through the use of electronic means that guarantee full access to the remote storage IT system without
unjustified delay.
- An invoices be stored outside Spanish territory? Not when they are hard copy documents.
- Can the conversion be carried out in countries that are not EU members?
When the keeping is carried out directly by the actual tax debtor on prior communication with the Spanish Tax
Office; this entity may require a written commitment from the tax administration of the location where the
collaborating remote data system is found.
FORMAL OBLIGATION
“Software applications used by the taxpayer in generating information must have an appropriate data export function that
guarantees, as the case may require, their import by other systems and software applications other than those used by the
taxpayer at the time of their generation, and they should be accessible in the market at the time the Spanish Tax Office needs
to check the taxpayer's data”.

8.ELECTRONIC INCOICES RECEIVED FROM NON-EU CONTRIES
Among other rules, they must be issued by a certification services authority resident in an EU country:
-The certificate must indicate that the certification is qualified or recognised according to the Directive 1999/93/EC of the
European Parliament and Council dated 13 December 1999
-The certificate issuing entity must be resident in an EU country
-It must be inscribed in a public register controlled by the competent authority of a member state governing electronic
signatures or by a competent authority governing fiscal control, VAT or indirect taxes in that country.
Certificates issued by a certification services authority not resident in an EU country must comply with:
1. The requisites established in Directive 1999/93/EC of the European Parliament and Council dated 13 December 1999
2. A certification services provider established and recognised in the European Union must guarantee the certificate.
3. The certificate of certification services provider must be recognised by virtue of a bilateral or multilateral agreement
between the European Union and third countries or international organisations.
4. The recipient of the electronic invoice must possess signature verification software and the procedure that enables the
validity of foreign certificates to be verified

ELECTRONIC INVOICEMENT DOCUMENTS
Payment required

9. DOCUMENTS FOR THE IMPLEMENTATION OF ELECTRONIC INVOICEMENT
Key points on the implementation process
Recommendations on the implementation and audit of electronic invoicement

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Internet:: Electronic Invoicement: Legal requirements

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Internet:: Electronic Invoicement: Legal requirements