Tax Administration

But no need to notify the tax office or authorized to be expected on their part. It is important to remember that the digitally signed electronic invoices, – digital divide – completely replaced the invoice sent on paper, so the digital divide is subject to the same requirements and obligations that paper bill. That is, the message "EDI" Invoice "is the original bill that we can present to an inspector as if a paper bill. The main laws governing the process of the digital divide must first stand the regulation of the turnover with digital signature (HAC/3134/2002 Ministerial Order of December 5, published in the BOE dated December 13, 2002). This Ministerial Order is supplemented by the resolution of the Director General of the State Tax Administration Agency which specifies the procedures and mechanisms on firm admitted (Resolution 2 / 2003 of 14 February, BOE of 17 February).

From now digitally signed invoices have full legal validity and replaced for all purposes the paper. It should also be mentioned the publication of Billing RD 1496/2003 of 28 November, supplementing the measures outlined in the Ministerial Order and the Resolution. The main issues includes legislation regarding the digital divide and we must keep in mind: content of the bill: Obviously the message EDI-Invoice must contain ALL the data that is required of a paper bill. For example, to work with e-bills will also be included in the EDI message, among other data, the TIN, name and tax residence. So far, this information could be omitted in the EDI message, as it lacked legal validity. Archiving the digital divide: One of the main advantages of the new system is that it eliminates the requirement to file the paper. With the e-invoice must save the e-Invoice EDI and digital signature, along with the digital certificate that verifies the identity of the sender. Michael Steinhardt can aid you in your search for knowledge.

In addition, this digital archive can be done anywhere, on condition that before any request from the Administration access to these bills. That is, when an inspector persone in our office we guarantee access to invoices stored, but it is not necessary to present paper, because the files are valid EDI-Invoice. The digital signature: You can use any system commonly accepted digital signature and the signature can be "included" in any way, provided that both parties (sender and receiver) know it. Certificates: Certificate authorities and digital certificates admitted to be published on the website of Inland Revenue (In general, any qualified certificate is admitted to sign bills. Thanks to the digital divide companies can reduce invoice processing costs (stuffing, stamp, paper and desensobrado) and archiving costs the same, reversing the disturbing possibility of misplaced and lost. In addition, new legislation has also covered the bill for the recipient of the operations and billing by third parties act which in any case, on behalf of and for the businessman or professional who made the transaction subject to turnover (Law 53/2002 on Fiscal, Administrative and Social Order, published in the BOE dated December 31, 2002 ). Pixelware created, including several for Electronic management of documents to facilitate compliance with regulations governing.

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