What does the technical regulation template of the Create and Grow Law say about the Electronic Invoice
Last September, Law 18/2022 on Creation and Growth was published in the Official State Bulletin (BOE), which, as a key measure, imposes the use of the Electronic Invoice in the commercial relations of companies and freelancers. This point of the Law has generated great expectation, because it will mean that all companies will have to use a software that responds to this new legal requirement.
Last week the draft of the Technical Regulation of the Law regarding the Electronic Invoice was published. Since then, the public hearing of the regulation has begun, which will end on July 10, 2023. Relevant allegations should be sent by e-mail to gtfacturaelectronica@economia.gob.es, indicating first and last names or company name of the applicant, name of the organization and contact information.
Below are the principal points that the regulation includes:
What is an Electronic Invoice and what should it contain
They are electronic invoices issued and received in an electronic format between companies and professionals that document commercial operations established between them. The invoices should comply with the technical requirements outlined in the Royal Decree 1619/2012, of November 30, which approves the Regulation and regulates the obligations of invoicing.
Accepted formats
Interconnection between Electronic Invoice platforms
Operators of private electronic invoicing platforms will be obliged to interconnect with any other private Electronic Invoice solution provider that is part of the Spanish Electronic Invoice system when requested to do so by one of their clients.
Alternatively, and if their client allows it, operators may use the public e-invoicing solution as a means of interconnection.
Public solutions for electronic invoices
This refers to the group of solutions provided by the State Tax Administration Agency to serve as an electronic invoicing infrastructure. It allows the delivery and reception of electronic invoices to those companies and professionals that choose to use them, and act as a universal and mandatory repository of all electronic invoices.
They also offer collection tracking services according to the terms established in the Regulation, as well as individual or mass online download options for issuers, recipients and their authorized parti.
Notification of effective payment of invoices received
The recipients of electronic invoices should, in accordance with that established in section 1 of article 2 bis of the Law 56/2007, of December 28, the party required to issue the invoice of the following invoice statuses:
Electronic Invoice interchange suppliers should comply with the requirements stipulated in regards to electronic invoices. They should ensure the standards of security, interoperability and continuity of the business, fostering an efficient and reliable systems of electronic invoicing in the Spanish territory.
Specific requirements:
The Royal Decree will enter into force 12 months after its publication in the Official State Bulletin.
During the first 12 months after the entry into force of this Royal Decree, companies that, in accordance with the eighth final provision of Law 18/2022 on the creation and growth of companies, are obligated to issue electronic invoices in their transactions with companies and professionals must accompany such electronic invoices with a document in PDF format that ensures their readability for companies and professionals whose obligation to receive electronic invoices is not yet mandatory, except when the recipient of the electronic invoices voluntarily and expressly accepts to receive them in their original format.
Our Electronic Invoice platform, comeDiFact, complies with all the requirements established in the template and is prepared to interconnect with all the Electronic Invoice platforms in the market and those that could appear. If you want information about everything we can offer you, visit comedifact.com or contact us. We’d love to talk to you.
Below are the principal points that the regulation includes:
What is an Electronic Invoice and what should it contain
They are electronic invoices issued and received in an electronic format between companies and professionals that document commercial operations established between them. The invoices should comply with the technical requirements outlined in the Royal Decree 1619/2012, of November 30, which approves the Regulation and regulates the obligations of invoicing.
Accepted formats
- Format XML of the CEFACT/ONU invoice (schemes XML 16B - SCRDM — CII) applicable to the entire industry.
- Format BL of invoice and credit note defined in the regulation ISO/IEC 19845:2015.
- Format EDIFACT of invoice in accordance with the regulation ISO 9735.
- Format Facturae, in the version for invoicing between businesses and professionals in force at any given time.
Interconnection between Electronic Invoice platforms
Operators of private electronic invoicing platforms will be obliged to interconnect with any other private Electronic Invoice solution provider that is part of the Spanish Electronic Invoice system when requested to do so by one of their clients.
Alternatively, and if their client allows it, operators may use the public e-invoicing solution as a means of interconnection.
Public solutions for electronic invoices
This refers to the group of solutions provided by the State Tax Administration Agency to serve as an electronic invoicing infrastructure. It allows the delivery and reception of electronic invoices to those companies and professionals that choose to use them, and act as a universal and mandatory repository of all electronic invoices.
They also offer collection tracking services according to the terms established in the Regulation, as well as individual or mass online download options for issuers, recipients and their authorized parti.
Notification of effective payment of invoices received
The recipients of electronic invoices should, in accordance with that established in section 1 of article 2 bis of the Law 56/2007, of December 28, the party required to issue the invoice of the following invoice statuses:
- Complete commercial acceptance or rejection of the invoice and its date.
- Full effective payment of the invoice and its date. Additionally, the following statuses can be reported:
- Parcial commercial acceptance or rejection of the invoice and its date.
- Parcial payment of the invoice, amount paid and its date,
- Transfer of the invoice to a third party for collection or payment, with identification of the assignee and the date of assignment..
Electronic Invoice interchange suppliers should comply with the requirements stipulated in regards to electronic invoices. They should ensure the standards of security, interoperability and continuity of the business, fostering an efficient and reliable systems of electronic invoicing in the Spanish territory.
Specific requirements:
- Own the certification ISO/IEC 27001 for the information security management system
- Use safe protocols that comply with specifications AS2 or AS4 for information transmission.
- Have the capacity to operate with an advanced electronic signature in accordance with Regulation 910/2014.
- Be able to interchange electronic invoices with all admitted syntax, as mentioned in article 6, and to also transform an invoice message between different syntax.
- Have a business continuity plan in place that adjusts to the volume and criticality of the interchange of invoices made.
- Ensure availability of the services at 99% and always have the support resources available, with response times established for each type of incident.
- Guarantee compliance with government data standards and confidentiality of information, regardless of agreements with companies and professionals who are clients of the platform, and have security systems in place to prevent information breaches.
- Have the ability and guarantee the free interconnection and interoperability with other platforms.
The Royal Decree will enter into force 12 months after its publication in the Official State Bulletin.
During the first 12 months after the entry into force of this Royal Decree, companies that, in accordance with the eighth final provision of Law 18/2022 on the creation and growth of companies, are obligated to issue electronic invoices in their transactions with companies and professionals must accompany such electronic invoices with a document in PDF format that ensures their readability for companies and professionals whose obligation to receive electronic invoices is not yet mandatory, except when the recipient of the electronic invoices voluntarily and expressly accepts to receive them in their original format.
Our Electronic Invoice platform, comeDiFact, complies with all the requirements established in the template and is prepared to interconnect with all the Electronic Invoice platforms in the market and those that could appear. If you want information about everything we can offer you, visit comedifact.com or contact us. We’d love to talk to you.