The document discusses the legal requirements and recommendations for electronic invoicing in Spain. It covers advantages of electronic invoicing, types of electronic signatures, minimum legal requirements for electronic invoices, certificate requirements, obligations for storing invoices, and requirements for invoices from non-EU countries. The document is offered for sale by a legal consulting firm and provides guidance on implementing electronic invoicing systems.

1. www.yourlegalconsultants.com [email_address] Internet/Electronic invoicement Legal requirements

2. ELECTRONIC INVOICEMENT Free information 1. ADVANTAGES IN ELECTRONIC INVOICEMENT 2. CONCEPT AND TYPES OF ELECTRONIC SIGNATURE 3. MINIMUM LEGAL REQUIREMENT FOR ELECTRONIC INVOICE 5. CERTIFIED DIGITALISATION OF RECEIVED INVOICES AND REPLACEMENT DOCUMENTS 6. OBLIGATIONS OF RECIPIENT/SENDER/INCOICING SUPERVISORS IN KEEPING INVOICES 8. ELECTRONIC INVOICES FROM NON-EU COUNTRIES DOCUMENTS FOR THE IMPLEMENTATION OF ELECTRONIC INVOICEMENT Payment required 9. RECOMMENDATIONS IN ELECTRONIC INVOICE AUDIT IMPLEMENTATION www.yourlegalconsultants.com [email_address] 4. CHOOSE THE RIGHT CERTIFICATE 7. ISSUING AND PRESERVATION OF INVOICE OUTSIDE SPANISH TERRITORY

3. ELECTRONIC INVOICEMENT Free information www.yourlegalconsultants.com [email_address]

7. 4. CHOOSE THE RIGHT CERTIFICATE I WHAT FOR? - in case there are AUTHORISED PAYERS who may make UNAUTHORISED PAYMENTS (Purchasing officers, administration personnel, accountants, agents, administrative partners, etc.) - In case it is necessary to show who made an unauthorised payment without having transferred passwords www.yourlegalconsultants.com [email_address]

8. 4. CHOOSE THE RIGHT CERTIFICATE II CATEGORIES: 1. Certificate of company employment - The bearer needs to be identified as an employee of a company. - Generally used for authentication processes and for access to company IT systems. - This type of certificate may be restricted to internal use within a company 2. Representative certificate - The bearer acts in the name of the company (admninistrators or general agents or those with special authority). - Generally used by those with voluntary representation (Third-party invoicing services) 3. Agent's certificate The bearer is identified as a voluntary representative, general agent or one with special authority, on provision of either companies Register certificate or Articles of Association of the entity and appointment. www.yourlegalconsultants.com [email_address]

11. 5. CERTIFIED DIGITALISATION OF RECEIVED INVOICES AND REPLACEMENT DOCUMENTS - Digitised certification of invoices is accepted using certified digitisation software - Guarantees the obtention of a faithful and integrap image of each digitised and electronically-signed document based on an electronic certificate installed in the digitisation system and called for by certified digitisation software - The certificate corresponds to: - a tax debtor when the the certified digitisation is made by that person or - To entity providing digitisation services, guaranteeing a faithful certified digitisation process. - The certification software must be authorised by the Tax Administration IT Department of the Spanish Tax Office. www.yourlegalconsultants.com [email_address]

12. 6. RECIPIENT´S OBLIGATIONS IN KEEPING INVOICES AND REPLACEMENT DOCUMENTS I - Time kept: 5 years According to Spanish tax law, documents referred to in Article 19 of the Regulations governing invoicing obligations. - Verify the recognised signatures and certificate validity To warn if they were expired, revoked or suspended at the time of issuance - How are they kept? In the format and support in which they were originally issued. - Accepted formats: - In the same format they were sent together with the means that guarantee their authenticity of origin and the integrity of their content. - For printing as hard copy, after verifying the signature, they may be converted from this support by means of the corresponding software option that enables printing onto paper, together with the content of the document, of the two sets of PDF-417 codes. - Guarantee their legibility and availability for tax control actions. www.yourlegalconsultants.com [email_address]

13. 6. SENDER´S OBLIGATIONS IN KEEPING INVOICES AND REPLACEMENT DOCUMENTS II - Time kept:5 years According to Spanish Tax Law, documents referred to in Article 19.1 of the Regulations governing invoicing obligations. - Person responsible for keeping them: The tax debtor or a third party, with the latter acting on behalf of the former, with whom there should be a corresponding service agreement. - What is understood by the word copy? A file identical to the original. When the original has been electronically signed, the copy refers to the signed file and should be marked "copy", preferably together with a copy verification code. - Is it necessary to keep the master copy of an invoice? Yes - Accessibility and safekeeping: With complete access to consultations during the term of validity according to Spanish Tax law and available for f iscal control actions. www.yourlegalconsultants.com [email_address]

14. 6. OBLIGATIONS OF SUPERVISORS IN THIRD PARTY INVOICING FOR THE ELECTRONIC KEEPING - Availability: They should be available and in safekeeping, with complete access for consultation and available for fiscal control actions. - Compliance with: Obligations for keeping previously mentioned - Required: IT applications that manage an issued and received invoice and replacement document repository, together with the electronic signature generated or verified by providing a message authentication code asociated with each document. This code enables access to the existing associated document in the repository and guarantees that the person gaining access will comply with the requisites in this order. - Validity of printed hard copy documents with message authentication code: As long as the previously-mentioned repository in which the document and its electronic signature is kept is maintained, there is a mechanism for verifying the signature on it, and the complete document may be accessed using the said electronic authentication code. www.yourlegalconsultants.com [email_address]

15. 7. ISSUING AND PRESSERVATION OF INVOICE OUTSIDE SPANISH TERRITORY - How is this done? Through the use of electronic means that guarantee full access to the remote storage IT system without unjustified delay. - An invoices be stored outside Spanish territory? Not when they are hard copy documents. - Can the conversion be carried out in countries that are not EU members? When the keeping is carried out directly by the actual tax debtor on prior communication with the Spanish Tax Office; this entity may require a written commitment from the tax administration of the location where the collaborating remote data system is found. FORMAL OBLIGATION “ Software applications used by the taxpayer in generating information must have an appropriate data export function that guarantees, as the case may require, their import by other systems and software applications other than those used by the taxpayer at the time of their generation, and they should be accessible in the market at the time the Spanish Tax Office needs to check the taxpayer's data”. www.yourlegalconsultants.com [email_address]

17. ELECTRONIC INVOICEMENT DOCUMENTS Payment required www.yourlegalconsultants.com [email_address]

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