General I / O register vs invoice accounting register

Administrative bodies must carry one general register in which the corresponding entry of any writing or communication that is presented or that is received in any own administrative unit must be made. The departure of writings and official communications addressed to other bodies or individuals must also be noted.

Each of the subjects included in the scope of application of the law for the promotion of electronic invoicing, must have a accounting record of invoices to facilitate its monitoring, the management of which corresponds to the body or administrative unit to which the accounting function has been assigned.

The administrative record in which the invoice is received must be sent immediately to the competent accounting office for entry in the accounting record of the invoice.

Finally, remember that the entry of the invoice in the accounting register of invoices gives rise to the assignment of the corresponding identification code of this invoice in said accounting register. In the case of electronic invoices, the aforementioned code must be communicated to eFACT (General entry point for electronic invoices).

General I / O record vs. invoice accounting record

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