Electronic invoice

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:

• A dose adjustment is needed. electronic format EDIFACT, XML, PDF, html, doc, xls, gif, jpeg or txt, among others.
• There is a need for telematics transmission (has to leave a computer, and be collected by another computer).
• This electronic format and telematics transmission must ensure that integrity and authenticity through a recognised electronic signature.

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:

• No. Invoice
• Date of issue
• Issuing and receiving Social Reason
• NIF issuer and “receiver”
• Issuing and receiving address
• Description of transactions (taxable amount)
• Rate of taxation
• Tax assessment
• Date of service (if different from dispatch)

Requirements for the recipient

• Have the appropriate software for invoice validation depending on the generation format
• Storing invoices received digitally (invoice and signature)

Requirements for the issuer

• Have the prior consent of the invoice recipient
• Ensure authenticity of origin (identity) and integrity of invoices: this is possible thanks to digital certificates of belonging to a company and certificate of legal person
• Store the invoices digitally as they were sent, including the invoice and the electronic signature thereof.
• Provide the recipient with the appropriate software to enable him to validate the signed invoices.