FAQs
Article 7 of Order EHA/962/2007 includes the aspects related to the certified digitization of paper invoices. The aforementioned article says that the request for approval of certified digitization software can be made by companies residing in Spain or the European Union.
It is the technological process that allows, through the application of photo-electronic or scanning techniques, to convert the image contained in a paper document to a digital image encoded in accordance with one of the standard formats in common use and with a level of resolution that are admitted by the State Tax Administration Agency. To do this, it is necessary to use digitization software approved by the Tax Agency. It is included in article 7 of Order EHA/962/2007.
It is included in article 7 of Order EHA/962/2007. Send the corresponding documentation, which certifies that the requirements set out in section 2 of article 7 of the aforementioned Order are met, to the Director of the IT Department of the State Tax Administration Agency.
The documentation can be presented at any Registry Office in accordance with the provisions of article 16 of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations (BOE 02-10-2015).
It is included in article 7 of Order EHA/962/2007, section 3. The application for approval of certified digitization software must consist of:
- Declaration responsible for compliance with the requirements demanded in Order EHA/962/2007.
- Accrediting documentation consisting of:
- Description of the technical standards on which the certified digitization procedure is based, as well as the security, control and exploitation protocols or standards and procedures related to the creation and consultation of the documentary database.
- The Quality Management Plan that is carried out throughout the digitization and signing process, and its influence on the image obtained and its metadata, as well as the description of the maintenance of the devices.
- A report issued by an independent computer audit entity, with accredited technical solvency in the field of analysis and evaluation of the activity carried out, in which the opinion is expressed regarding compliance by the requesting entity with the conditions established in the Order cited above.
The resolution period is six months, counting from the date of submission of the application to the Registry. If the verification has not been completed within that period, or no express resolution has been issued, the request may be deemed to have been rejected due to administrative silence.