Application for an electronic invoicing system.

Denomination

Application for an electronic invoicing system.

Procedure type

Taxation

Subject

Taxes

Purpose

Valuation by Inspection that the proposed electronic invoicing system meets the requirements and guarantees accuracy in terms of its origin and integrity of content.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices.

Post Offices.

Other places contemplated in article 16 of Law 39/2015

Documentation

Application presented by the interested party.

Phases of the procedure/service

Start: Application presented by the interested party, which specifies the elements and methods that will be applied in order to guarantee accuracy in terms of the origin and integrity of content in relation to the electronic documents issued.

Procedure: By teams designated by the Department of Tax and Finance Inspection, that have access to the elements or methods of control in question. To carry out this verification, the Department of Tax and Finance Inspection can obtain the complementary information it considers necessary.

End: The Director of the Department of Tax and Finance Inspection is authorised to issue resolutions. The resolution can authorise or reject the proposed system.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Appeal before the General Director of the Tax Agency.

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing

Basic Regulations

• Royal Decree 1065/2007, of July 27,

  approving the General Regulations on the actions and procedures for tax management and inspection and the development of the common rules of tax application procedures. Additional Provision One. One. 92. (BOE 5-September-2007)

• Order PRE/3581/2007, of December 10,

  establishing the Departments of the Tax Agency and assigning them functions and competencies. Article 5.2.m). (Official State Gazette, 11 December 2007)

• Royal Decree 1619/2012, of November 30,

  approving the Regulations governing invoicing obligations. (Official State Gazette, 1 December 2012)

• Royal Decree 1496/2003, of November 28,

  approving the Regulations governing invoicing obligations and amending the Value Added Tax Regulation. Article 18 (Official State Gazette, 29 November 2003)

• Order EHA/962/2007, of April 10,

  implementing certain provisions on electronic invoicing and electronic filing of invoices, contained in Royal Decree 1496/2003 of 28 November, which approves the regulation on invoicing obligations. Article 3. (Official State Gazette, 14 April 2007)