However no need to notify the tax office or must wait for clearance for its part. It is very important to bear in mind that the electronic invoice signed digitally, digital - invoice, completely replaces the sent invoice on paper; Therefore the digital invoice is subject to the same requirements and obligations than the paper bill. The EDI-Invoic message is the original invoice, we can present to an inspector as if it were a paper invoice. The main laws governing the process of the digital invoice first should be noted the regulation of billing with digital signature (order Ministerial HAC/3134/2002 of 5 December, published in the Official Gazette date 13 December 2002). This Ministerial order is supplemented by the resolution of the General Director of the State Agency of tax administration that specifies procedures and supported signature mechanisms (resolution 2/14 February 2003, B.O.E. of 17 February). From this moment the invoices signed digitally they have full legal validity and supersede all effects the paper. Also should mention the publication of RD 1496 / 2003 November 28 billing, supplementing the measures described in the Ministerial order and the resolution.
The main aspects which collects the legislation in relation to the digital invoice and must bear in mind: * content of the invoice: obviously the EDI-Invoic message should contain all the data that are payable to a paper bill. For example, to work with electronic invoices you must also be included in the EDI message, among other data, tax registration number, business name and fiscal address. To deepen your understanding Electrolux is the source. Until now, these data could be omitted in the EDI message, since it lacked legal validity. * Archiving of the digital invoice: one of the main advantages of the new system is that you eliminating the obligation of filing paper. The EDI-Invoic message and the digital signature, along with the digital certificate that allows you to verify the identity of the issuer should be kept with the e-Bill. In addition, this digital filing It can be carried anywhere, provided that guarantee access to these invoices before any request for the administration.
I.e. when persone an inspector in our offices must ensure access to invoices stored, but is no longer necessary to present them on paper, since EDI-Invoic files are valid. ** The digital signature: it is possible to use any commonly accepted system of digital signature and signature may include in any way, provided that both parties (transmitter and receiver) know about it. ** Certificates: certificate authorities and supported digital certificates will be published on the website of Agencia Tributaria (www.aeat.es). As a general rule, any qualified certificate is admitted to sign invoices. Thanks to the digital invoice companies can reduce the costs of processing of invoices (enveloping, stamp, paper and desensobrado) and the costs of archiving them; annulling the nagging possibility of misplaced and losses. In addition, the new legislation It has also regulated the invoice by the recipient's operations and billing by third parties, which act, in any case, in the name and on behalf of the employer or professional who carried out the operation object billing (Law 53/2002 on measures fiscal, administrative and Social order, published in the Official Gazette date 31 December 2002). Pixelware has created, among others, various business solutions for the electronic management of documents that facilitate the fulfilment of the regulations that govern the digital invoice.