In the BOE of Saturday, December 1, 2012 (No. 289) was published the Royal Decree 1619/2012, of 30 November, approving the Regulations governing invoicing obligations.
This regulation was highly anticipated as it had to be transposed into the national legal system of the Member States before 1 January 2013, by virtue of the mandate of Directive 2010/45 / EU of 13 July 2010.
This regulation introduces the figure of the simplified invoice (art. 4) in operations of less than 400 euros, and also provides the following news:
- Guarantee equal treatment between paper invoices and electronic invoices (Art. 8)
- Introduces a new definition of electronic invoicing. (Art. 9)
- Establishes the obligation of taxable persons to ensure that paper or electronic invoices reflect the reality of the operations they document throughout their validity.
- This requirement cannot imply the imposition of new administrative burdens on employers or professionals.
- The taxable person may guarantee the authenticity, integrity and legibility of the electronic invoices he issues by means of the usual management controls in his business or professional activity. (Art. 10)
- The issuance of invoices electronically is not subject to the use of a particular technology.
- The EDI system and the advanced electronic signature are no longer mandatory. The authenticity of the source and the integrity of the content may be guaranteed by any means of proof permitted by law. (Art. 8.3)
- Allows the preservation of invoices and other documents by electronic means. (Art. 21)
The Single Repealing Provision expressly repeals the Regulation repealing the invoicing obligations, approved by Royal Decree 1496/2003, of 28 November, as well as Article 3 and the sole transitional provision of this same Royal Decree. .
It will take effect on January 1, 2013.
