ELECTRONIC INVOICING IN SPAIN

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ELECTRONIC INVOICING IN SPAIN
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CONTENTS

• Initiatives to boost eInvoicing
• Legal rules
• Authenticity and Integrity
• FACTURAE format
• www.facture.es

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Initiatives to Boost E-Invoicing

• Legal rules about eInvoicing.
• Definition of a technical format to be used in
  the relationships with Public Administrations.
• Website about e-Invoicing supported by the Tax
  Agency and the Ministry of Industry.
• Free applications to help small and medium-size
  enterprises to use electronic invoicing.
• eInvoicing promotion among small and medium-size
  enterprises.

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2. Legal rules (I)

• 2.a. General laws
• Law 11/2007 about Citizens access to Electronic
  Administration
• Qualified certificate available to all citizens
  in eDNI in 2010
• Law 30/2007 about eProcurement in Public
  Administrations.
• eInvoicing to Public Administration mandatory by
  August 2009
• Law 56/2007 about Impulse of Information Society
• Promotion of eInvoicing (Art.1)

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2. Legal rules (II)

• 2.b Legal rules about eInvoicing
• Order of the Ministry of Economy and Finance EHA
  962/2007.
• Requirements about electronic invoicing.
• Order of Ministry of the President PRE 2971/2007.
  
• Technical format to be used for e-invoicing to
  Public Administrations.
• Resolution 24th October 2007.
• Requirements of converting paper invoice to an
  e-invoice.

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2. Legal rules (III)

• Order of the Ministry of Economy and Finance
  EHA 962/2007.
• General requirements about electronic invoicing.
• Requirements supplier, customer and service
  provider must fulfil.
• Requirements about authenticity and integrity.
• Requirements about different cross-border
  scenarios.

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3. Authenticity Integrity (I)

• Possible methods to guarantee authenticity and
  integrity in Spain
• EDI.
• E-Signature.
• Other means subject to prior authorization.
• The most used way is e-signature using a
  qualified certificate.
• Any qualified certificate issued by a Spanish CA
  or a EU CA is valid (article 2 and 4 Order EHA
  962/2007).
• In addition, there is a Voluntary Accreditation
  Schema supported by the Tax Agency.

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3. Authenticity Integrity (II)

• Voluntary Accreditation Schema of the Tax Agency
• Compliant with 1999/93 Directive about
  e-Signature which states the possibility of
  defining such voluntary schemas by Public
  Administrations to give certainty to businesses
  if they are not discriminatory.
• Such schema define an e-certificate profile to be
  used in tax framework.
• It is not only for e-invoicing usage.
• It is for all Internet tax usages.

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3. Authenticity Integrity (III)

• Voluntary Accreditation Schema of the Tax Agency
• - The profile defined by such schema holds the
  VAT Number in the Subject / Serial Number
  field, inside the electronic certificate.
• - This is compliant with RFC (Request for
  Comment) 3739.
• - Why
• The VAT Number held in that place allows a link
  to the invoice - or any tax e-document which
  have been signed- by the IT systems in the Tax
  Agency.
• Linking to the IT systems of the Tax Agency eases
  the fight against fraud.

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4. FACTURAE Format (I)

• WHY does the National Public Administration
  decide to use FACTURAE as the technical format of
  e-Invoicing?
• It is the result of a three years, joint project
  developed by the Spanish Bank Association, the
  Ministry of Industry and the Tax Agency.
• Interoperability among different sectors of
  Public Administrations.
• Maintenance by Public Administration.

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4. FACTURAE Format (II)

• WHY does the National Public Administration
  decide to use FACTURAE as the technical format of
  e-Invoicing?
• Compliance to tax legislation.
• Giving certainty to private sector.
• e-Factoring allowed.

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4. FACTURAE Format (III)

• FACTURAE is based on standards
• It uses an XML Schema (XSD)
• This is the W3C (World Wide Web Consortium)
  standard for data interchange on the Internet.
• It uses e-signature based on XADES XML Advanced
  Electronic Signature
• It is the standard for e-signature on XML
  supported by ETSI (European Telecommunications
  Standards Institute)
• FACTURAE uses two profile of XADES a basic one
  XADES-EPES and a long term one, XADES-XL.

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5. www.facturae.es (I)

• It is the official site of FACTURAE format
• It has been developed and it is maintained by two
  Ministries (Economía y Hacienda e Industria,
  Turismo y Comercio)

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5. www.facturae.es (II)

• Web structure and contents
• Documentation
• Technical documentation about FACTURAE format (v.
  3.0 and v. 3.1)
• Technical documentation about signature policy
  (v. 3.0 and v. 3.1)
• National regulation
• International references
• Reports about market situation (December 2006)
• FAQ about eInvoicing
• Downloads and utilities
• Directory of enterprises, entities and
  organisations

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5. www.facturae.es (III)

• Downloads and utilities
• Free-download program Gestión de Facturación
  Electrónica
• Aim SME and self-employed
• -2 versions, one of them with examples
• More than 2000 downloads since 14th January
• In progress next version
• General utilities to help developers
• To verify digital signature, format structure and
  accounts
• To visualize xml format

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5. www.facturae.es (IV)

• Directory of organisations (public and private)
  that work with eInvoicing
• Voluntary registration.
• On the Web site since 20th february
• Register/delete/modify information Electronic
  Certificate is necessary
• Key Search VAT Number, company name, web site
• List of information
• VAT Number
• Company name
• Web site
• Issuance and reception formats
• Transmission means

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5. www.facturae.es (V)

• How to contact
• 902 telephone line (from 900h to 1700h)
• Mail box facturae_at_mityc.es (around 200 mails
  last month)

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5. www.facturae.es (VI)

• Some figures (February)
• Number of access More than 20.000 (about 1.500
  per day)
• Connection-time average 12 minutes
• More than 80 of the access from Spain

Source Web Trends
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5. www.facturae.es (VII)

• Next steps
• Web site in co-official languages in Spain and
  in English
• Promotion of the web page
• Promotion of the Directory
• Free software new improved version

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• CONCLUSSIONS
• Legal framework completed for eInvoicing
• Many actions to boost eInvoicing in public and
  private sector

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• Thank you for your attention !
• Eloy Ruiz
• National Tax
  Agency of Spain
• 
  eruiz.dit_at_aeat.es
• Maria-Jesus Garcia-Martin
• Ministerio de
  Industria, Turismo y Comercio
• 
  mjgarcia_at_mityc.es