Approval of software for certified digitisation of invoices.
General Details
Denomination
Approval of software for certified digitisation of invoices.
Procedure type
Taxation
Subject
Taxes
Purpose
The Tax Agency Resolution of 24 October 2007, published in the Official State gazette (BOE) of 1 November 2007, on the procedure for approving the software for the certified digitisation of invoices set out in Article 7 of Order EHA/ 962/2007 of 10 April 2007, requires that for the digitisation software to be approved, an application must be presented to the Director of the Tax Information Department in any registry office, in which the applicant must provide a statement of compliance declaring that the software complies with the regulations, technical documentation describing the software, the auditor's report and the quality management plan, a CD-ROM with information in digital format and a CD-ROM with a copy of the software, as per Article 8 of the aforementioned Resolution. If the documentation and software comply with regulations, a resolution will be issued with the approval reference as metadata.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Company
Place for presentation
Telematics.
AEAT offices.
Post Offices.
Other places contemplated in article 16 of Law 39/2015.
Documentation
Application addressed to the Director of the Tax Agency's IT Department.
Phases of the procedure/service
Start: Submission of documentation by the interested party. See Article 7.3, Order EHA/962/2007 and Section Eight of AEAT Resolution of 24 October.
Procedure: Examination of the documentation provided and technical decision. See Article 7.3, Order EHA/962/2007 and Section Eight of Resolution of 24 October.
End: Resolution from the Director of the Tax Agency's IT Department See Article 7.3, Order EHA/962/2007 and Section Nine of Resolution of 24 October.
Forms
Resolution deadline
6 months
Resolution body
State Revenue Office
Resources
An appeal for administrative review may be lodged with the Director General of the Tax Agency. See Article 7.3 of Order EHA/962/2007 and Section Ninth Resolution October 24.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Order EHA/962/2007, of April 10,
implementing certain provisions on electronic invoicing and electronic storage of invoices. Article 7. (Official State Gazette, 14 April 2007)
- Resolution of October 24, 2007 of the AEAT, on the procedure for the approval of digitization software. (Official State Gazette, 1-November-2007),