The e-invoicing: the evolution to the new format

The e-invoicing: the evolution to the new format

 Written by Paco Ávila on 3 February 2014

In January 2013 came into force on “Real Decreto 1619/2012” laying down the rules governing the invoicing obligations, which also affected the electronic invoice.

We define E-invoicing as one that has been issued and received like telematics form. And also is conditional on the recipient has consented to receive such invoice.

With this new regulation is intended to give a boost to the invoice in this format, giving it the same treatment as the paper invoice. In order to reduce costs and make more competitive to business.

The novelty in terms of electronic invoice that includes this “Real Decreto” is, among other, the unnecessary act of an advanced electronic signature. That is, it’s not mandatory the electronic data interchange (EDI), although its use is recommended to ensure the authenticity and integrity of the content of invoice.

In addition to a number of modifications to the electronic invoice, this regulation creates two new types of invoices:

• Full and ordinary invoice.
• The simplified invoice, which replaces the so-called “tiques”. They have a smaller content than the full or ordinary invoices.

Content and requirements of electronic invoicing

The electronic invoice must have the same data requirements as paper invoices. And are:

• Number and series. The numbering of invoices within each series will be correlated.
• The date of issue.
• The name, full name or company name.
• Tax Identification Number assigned by the Spanish tax authorities or, where applicable, by another Member State of the European Union.
• Address.
• Description of Operations.
• The tax rate.
• The tax liability.
• The date on which the operations were carried out.

Both paper invoices and electronic invoices must be retained in any means possible to ensure its authenticity and integrity of its contents. So in OpenKM, we have incorporated a module that allows you to manage these types of documents, from validating the digital signature invoice by up to send notifications to those interested.

If you need to know more about this module, you can access our section on Electronic Invoicing or, contact us via the contact form.