The novelties of the electronic invoicing regulations have been introduced by the Royal Decree 1619/2012, of 30 November, by which approves the Regulation by which regulate the obligations of invoicing, in force since 1 January 2013, in harmonization with the Community regulations established in Directive 2006/112 / EC, as drafted by Directive 2010/45 / EU.
The Community mandate means applying the same treatment to paper invoicing and electronic invoicing, without increasing the administrative burden on paper invoicing.
The transposition to the internal ordering through the mentioned Regulation, guarantees through his article 8 on the one hand, the freedom to issue of the invoices in paper or in electronic format, and on the other the obligation of guarantee by the sender, the authenticity of the origin, the integrity of the content and the legibility, from the date of shipment and during all his period of conservation.
This guarantees of authenticity and integrity established in article 8 can be carried out by any means of proof admitted in Law and through usual management controls of the professional and / or business activity of the taxable person that allow to create tracks of 'reliable audits, ie that allow the connection between the invoice and the delivery of goods or provision of services documented therein.
In an electronic invoice, the legibility acquires a specificity that is not given in the paper invoices, forcing the taxpayers to maintain suitable computer systems to allow that the Administration can have access to the information and can analyze it. On the other hand the recipient is required to accept its use.
Article 10 of Regulation 1619/2012 establishes an express reference to the accreditation of the authenticity and integrity of the electronic invoice, also admitting in a redundant way, all the means of proof admitted in law seen previously in article 8. .
Advanced electronic signature and electronic data interchange (EDI) systems were already in place. The first is easier to apply and the second requires more IT infrastructure.
The system pointed out in section c) is the novelty. RD 1496/2003, which is now repealed, established an authorization process by the Tax Administration for other electronic invoicing systems other than electronic signature or EDI, and which has now been replaced by a prior communication system that allows its use from the moment of communication.
