The Marketing Authorisation Holder and Manufacturer e-invoicing is a functional equivalent of the paper invoice and consists of the transmission of invoices or similar documents between issuer and receiver by electronic means (computer files) and telematics (from computer to computer), digitally signed with recognised certificates.
The Preliminary Draft Act on Impulse Measures of the Information Society defines the electronic invoice as “an electronic document that meets the legal and regulatory requirements of invoices and which, in addition, guarantees the authenticity of its origin and the integrity of its content, allowing the invoice to be attributed to its obligatory issuer tax”.
From this definition extended throughout the market, three determinants are transmitted for the realization of e-Invoice:
To learn more about electronic invoicing, click this link: Electronic Invoice Portal
For electronic invoicing to have the same legal validity as a paper invoice, the consent of both parties (issuer and receiver) is required.
Additionally, and as a requirement for all invoices regardless of how they are transmitted, on paper or in electronic form, Article 6 of RD 1496/2003 regulating the content of an invoice states that the mandatory fields of an invoice are:
Requirements for the recipient
Requirements for the issuer