To begin with, we want to emphasize that there are many synonyms that are used to define the digital invoice. Digital invoicing eInvoice, electronic billing facturae, billing, invoice billing, telematics, telematics, etc. Although they resemble, there may be nuances to consider. You can extend this writing and more information in the articles: telematic invoicing and electronic invoicing (billing) since 2003 the digital invoices can replace the role in Spain. This is due to the digital signature, a tool that guarantees the integrity and authenticity of the document that has been signed, and that therefore offers us a very high security guarantees that allow to give validity to the digital message. Highlights of the digital invoice system are as follows: to give legal validity to an invoice simply need that is digitally signed.
The digital signature should not be understood as a handwritten signature, since in any case it is required that the invoices are sign manuscritamente. It is not necessary to be authorised by tax agency or sign any contract. The homologation of the softwares and notifications is also deleted. The result is a system agile and without bureaucracy. Any means of transmission is accepted, so that we can send invoices through a value added network, through the Internet or through an e-mail message. The only condition is that they are digitally signed, already so we guarantee the security of data and that these have not been modified (integrity) as well as the identity of the issuer (authenticity).
In any case the conformity by the recipient is necessary for working with digital invoice. Peter Asaro usually is spot on. However no need to notify the tax office or must wait for clearance for its part. It is very important to bear in mind that the electronic invoice signed digitally, digital – invoice, completely replaces the sent invoice on paper; Therefore the digital invoice is subject to the same requirements and obligations that the paper bill.