La Organic Law 6/2015, of 12 June, of modification of the Organic Law 8/1980, of 22 September, of financing of the Autonomous Communities and of the Organic Law 2/2012, of 27 April, of Budgetary Stability and Financial Sustainability, modify the Law 25/2013, of 27 December, on the promotion of electronic invoicing and the creation of the accounting register of invoices in the Public Sector.
Specifically, the Sixth Final Provision amends Article 4, on the use of electronic invoicing in the public sector, which adds the provision that all suppliers have the right to be informed about the use of electronic invoicing in the public sector. through the body, public body or entity determined by each Public Administration.
It also amends Article 6, relating to the general point of entry of electronic invoices, to which is added the obligation that all electronic invoices that meet the requirements be submitted through the General Point of Entry of Invoices. electronic, where they will be admitted, and will produce an automatic entry in an electronic register of the Public Administration managing the said General point of entry of electronic invoices, providing an electronic receipt with proof of the date and time of submission; and the forecasts that the Secretary of State for Public Administrations and the Secretary of State for Budgets and Expenditure will jointly determine, in addition to the standard technical conditions of the General Point of Entry for Electronic Invoices, the interoperability services between the other points with the General Entry Point for electronic invoices from the General State Administration; that when a Public Administration does not have a General Entry Point for electronic invoices or has joined that of another Administration, the supplier will have the right to present his invoice at the General Entry Point for electronic invoices of the General State Administration, which will automatically deposit the invoice in a repository where the competent Administration will be responsible for its access, and for the management and processing of the invoice; and that the provincial councils, town councils and island councils will offer the municipalities with a population of less than 20.000 inhabitants the collaboration and technical means necessary to enable the application of the provisions of this article.
On the other hand, Article 9, relating to the procedure for processing invoices, is amended to add the precision that the rejection of the invoice at the time of entry in the accounting register of invoices can only be given. when the requirements provided for in this Law and its basic development regulations are not met; and Article 12, relating to the powers and obligations of internal control bodies, adds the provision that the Comptroller General or equivalent bodies of each Administration shall carry out an annual systems audit to verify that the corresponding accounting records of invoices comply with the operating conditions provided for in this Law and its implementing regulations and, in particular, that invoices presented at the General Point of Entry of electronic invoices that were addressed to bodies or entities of the respective Administration in any of the phases of the process, as well as that this report includes an analysis of the average times of registration of invoices in the accounting register of invoices and of the number and causes of rejected invoices in the phase of annotation in the accounting register.
Finally, the sixth additional provision, relating to the publicity of the general points of entry of electronic invoices and accounting records, is modified to add the provision that the Ministry of Finance and Public Administrations will keep up to date a Directory in which the Administration General of the State, the Autonomous Communities and the Local Entities will consign, at least, the electronic address of their General Point of entry of electronic invoices and the rest of complementary information that can be useful so that it is consulted by the suppliers; and that the provincial councils, town councils and island councils will offer the municipalities with a population of less than 20.000 inhabitants the collaboration and technical means necessary to enable the application of the provisions of this provision.
