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ELECTRONIC INVOICING IN SPAIN

ELECTRONIC INVOICING IN SPAIN. CONTENTS. Initiatives to boost eInvoicing Legal rules Authenticity and Integrity FACTURAE format www.facture.es. Initiatives to Boost E-Invoicing. Legal rules about eInvoicing.

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ELECTRONIC INVOICING IN SPAIN

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  1. ELECTRONIC INVOICING IN SPAIN

  2. CONTENTS • Initiatives to boost eInvoicing • Legal rules • Authenticity and Integrity • FACTURAE format • www.facture.es

  3. Initiatives to Boost E-Invoicing • Legal rules about eInvoicing. • Definition of a technical format to be used in the relationships with Public Administrations. • Website about e-Invoicing supported by the Tax Agency and the Ministry of Industry. • Free applications to help small and medium-size enterprises to use electronic invoicing. • eInvoicing promotion among small and medium-size enterprises.

  4. 2. Legal rules (I) 2.a. General laws • Law 11/2007 about Citizens access to Electronic Administration • Qualified certificate available to all citizens in eDNI in 2010 • Law 30/2007 about eProcurement in Public Administrations. • eInvoicing to Public Administration mandatory by August 2009 • Law 56/2007 about Impulse of Information Society • Promotion of eInvoicing (Art.1)

  5. 2. Legal rules (II) 2.b Legal rules about eInvoicing • Order of the Ministry of Economy and Finance EHA 962/2007. • Requirements about electronic invoicing. • Order of Ministry of the President PRE 2971/2007. • Technical format to be used for e-invoicing to Public Administrations. • Resolution 24th October 2007. • Requirements of converting paper invoice to an e-invoice.

  6. 2. Legal rules (III) Order of the Ministry of Economy and Finance EHA 962/2007. • General requirements about electronic invoicing. • Requirements supplier, customer and service provider must fulfil. • Requirements about authenticity and integrity. • Requirements about different cross-border scenarios.

  7. 3. Authenticity & Integrity (I) • Possible methods to guarantee authenticity and integrity in Spain: • EDI. • E-Signature. • Other means subject to prior authorization. • The most used way is e-signature using a qualified certificate. • Any qualified certificate issued by a Spanish CA or a EU CA is valid (article 2 and 4 Order EHA 962/2007). • In addition, there is a Voluntary Accreditation Schema supported by the Tax Agency.

  8. 3. Authenticity & Integrity (II) Voluntary Accreditation Schema of the Tax Agency: • Compliant with 1999/93 Directive about e-Signature which states the possibility of defining such voluntary schemas by Public Administrations to give certainty to businesses if they are not discriminatory. • Such schema define an e-certificate profile to be used in tax framework. • It is not only for e-invoicing usage. • It is for all Internet tax usages.

  9. 3. Authenticity & Integrity (III) Voluntary Accreditation Schema of the Tax Agency: - The profile defined by such schema holds the VAT Number in the “Subject / Serial Number” field, inside the electronic certificate. - This is compliant with RFC (Request for Comment) 3739. - Why: • The VAT Number held in that place allows a link to the invoice - or any tax e-document which have been signed- by the IT systems in the Tax Agency. • Linking to the IT systems of the Tax Agency eases the fight against fraud.

  10. 4. FACTURAE Format (I) WHY does the National Public Administration decide to use FACTURAE as the technical format of e-Invoicing?: • It is the result of a three years, joint project developed by the Spanish Bank Association, the Ministry of Industry and the Tax Agency. • Interoperability among different sectors of Public Administrations. • Maintenance by Public Administration.

  11. 4. FACTURAE Format (II) WHY does the National Public Administration decide to use FACTURAE as the technical format of e-Invoicing?: • Compliance to tax legislation. • Giving certainty to private sector. • e-Factoring allowed.

  12. 4. FACTURAE Format (III) FACTURAE is based on standards: • It uses an XML Schema (XSD): • This is the W3C (World Wide Web Consortium) standard for data interchange on the Internet. • It uses e-signature based on XADES XML Advanced Electronic Signature : • It is the standard for e-signature on XML supported by ETSI (European Telecommunications Standards Institute) • FACTURAE uses two profile of XADES a basic one XADES-EPES and a long term one, XADES-XL.

  13. 5. www.facturae.es (I) • It is the official site of FACTURAE format • It has been developed and it is maintained by two Ministries (Economía y Hacienda e Industria, Turismo y Comercio)

  14. 5. www.facturae.es (II) • Web structure and contents: • Documentation: • Technical documentation about FACTURAE format (v. 3.0 and v. 3.1) • Technical documentation about signature policy (v. 3.0 and v. 3.1) • National regulation • International references • Reports about market situation (December 2006) • FAQ about eInvoicing • Downloads and utilities • Directory of enterprises, entities and organisations

  15. 5. www.facturae.es (III) • Downloads and utilities: • Free-download program ‘Gestión de Facturación Electrónica’ • Aim: SME and self-employed • -2 versions, one of them with examples • More than 2000 downloads since 14th January • In progress next version • General utilities to help developers • To verify digital signature, format structure and accounts • To visualize xml format

  16. 5. www.facturae.es (IV) • Directory of organisations (public and private) that work with eInvoicing • Voluntary registration. • On the Web site since 20th february • Register/delete/modify information: Electronic Certificate is necessary • Key Search: VAT Number, company name, web site • List of information: • VAT Number • Company name • Web site • Issuance and reception formats • Transmission means

  17. 5. www.facturae.es (V) • How to contact: • 902 telephone line (from 9:00h to 17:00h) • Mail box: facturae@mityc.es (around 200 mails last month)

  18. 5. www.facturae.es (VI) • Some figures (February): • Number of access: More than 20.000 (about 1.500 per day) • Connection-time average: 12 minutes • More than 80% of the access from Spain Source: Web Trends

  19. 5. www.facturae.es (VII) • Next steps: • Web site in co-official languages in Spain and in English • Promotion of the web page • Promotion of the Directory • Free software: new improved version

  20. CONCLUSSIONS • Legal framework completed for eInvoicing • Many actions to boost eInvoicing in public and private sector

  21. Thank you for your attention! Eloy Ruiz National Tax Agency of Spain eruiz.dit@aeat.es Maria-Jesus Garcia-Martin Ministerio de Industria, Turismo y Comercio mjgarcia@mityc.es

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