{"id":1467,"date":"2014-01-24T12:44:43","date_gmt":"2014-01-24T12:44:43","guid":{"rendered":"https:\/\/vila.es\/en\/?p=1467"},"modified":"2021-08-04T07:37:30","modified_gmt":"2021-08-04T07:37:30","slug":"enters-into-force-the-electronic-invoice-2","status":"publish","type":"post","link":"https:\/\/vila.es\/en\/tax\/enters-into-force-the-electronic-invoice-2\/","title":{"rendered":"ENTERS INTO FORCE THE ELECTRONIC INVOICE"},"content":{"rendered":"

I. – Introduction<\/strong><\/p>\n

Law 25\/2013 of 27 December on promoting electronic invoicing and the creation of an accounting record for Public Sector invoices (hereinafter the “Act”), is aimed at eradicating public administration defaults, and consequently, improving the competitiveness of companies, thus reducing their financing needs.<\/p>\n

II-. Objective<\/strong><\/p>\n

The Act aims to:<\/p>\n

1.<\/strong> Promote, within the scope of the legal relationships between suppliers of goods and services and public administration, the use of electronic invoicing.<\/p>\n

2.<\/strong> Create an accounting record, which shall streamline payment procedures and will give certainty to the provider regarding outstanding invoices.<\/p>\n

3.<\/strong> Regulate the procedure for its processing before public administrations and monitoring measures by the competent bodies.<\/p>\n

III-. Who is affected<\/strong><\/p>\n

Under Article 4 of the Act, all suppliers that have supplied goods or services to the Public Administration may issue and send electronic invoices. However, the following entities, among others, shall be obliged to use and submit electronic invoices:<\/p>\n

a) Joint stock company;<\/p>\n

b) Limited liability companies;<\/p>\n

c) Legal persons and unincorporated businesses that do not have Spanish nationality;<\/p>\n

d) Permanent establishments and branches of non-resident entities in Spanish territory;<\/p>\n

e) Temporary business associations.<\/p>\n

IV.- Formalities<\/strong><\/p>\n

Electronic invoices must have a structured format and be signed with an advanced electronic signature based on a qualified certificate. Advanced electronic seals based on a qualified certificate shall also be admitted.<\/p>\n

Regarding the submission of invoices, the State, the Regions and the Local Administration, shall have a general entry point for electronic invoices, providing an electronic receipt.<\/p>\n

V. – Application<\/strong><\/p>\n

The obligations under the Act shall not apply to invoices already issued at the time of its entry into force.<\/p>\n

The obligation to submit electronic invoices shall take effect on January 15, 2015.<\/p>\n

 <\/p>\n

 <\/p>\n

Vil\u00e1 Abogados<\/p>\n

 <\/p>\n

For more information please contact:<\/p>\n

va@vila.es<\/span><\/a><\/p>\n

 <\/p>\n

24th<\/sup> January 2014<\/p>\n","protected":false},"excerpt":{"rendered":"

I. – Introduction Law 25\/2013 of 27 December on promoting electronic invoicing and the creation of an accounting record for Public Sector invoices (hereinafter the “Act”), is aimed at eradicating public administration defaults, and consequently, improving the competitiveness of companies, thus reducing their financing needs. II-. Objective The Act aims to: 1. Promote, within the […]<\/p>\n","protected":false},"author":4,"featured_media":4738,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[76,87],"tags":[],"class_list":["post-1467","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","category-technology"],"yoast_head":"\nENTERS INTO FORCE THE ELECTRONIC INVOICE - Vil\u00e1 Abogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vila.es\/en\/tax\/enters-into-force-the-electronic-invoice-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ENTERS INTO FORCE THE ELECTRONIC INVOICE - Vil\u00e1 Abogados\" \/>\n<meta property=\"og:description\" content=\"I. – Introduction Law 25\/2013 of 27 December on promoting electronic invoicing and the creation of an accounting record for Public Sector invoices (hereinafter the “Act”), is aimed at eradicating public administration defaults, and consequently, improving the competitiveness of companies, thus reducing their financing needs. 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