How to start invoicing electronically?
You will agree with me that the life of the self-employed is becoming hell. And electronic invoices have become yet another difficulty.
It is clear that companies that can afford it will not be a problem for them, but the small self-employed or the small businessman will have to pay another expense that may be, a priori, useless.
Here we show you how to deal with the obligation (closer than you think) to issue electronic invoices.
What is an electronic invoice?
An electronic invoice is considered to be one that complies with the provisions of the invoicing regulation (with regard to content and integrity, guarantee of authenticity of origin, etc.) and, in addition, meets the following requirements:
- It must be issued and received by electronic means; therefore, an invoice issued electronically but delivered on paper is not an electronic invoice. On the other hand, invoices issued in paper format that are scanned, sent and received by e-mail are considered to be electronic invoices.
- The recipient must have given express consent to receive the invoice in this format, except in cases of mandatory electronic invoicing (such as in certain public contracts).
- Their authenticity and origin must be guaranteed by a valid means (for example, electronic signature, electronic data interchange or any other means previously validated by the Tax Agency).
There is also the “Facturae” software, which you can access by visiting facturae and from which you can download a free application to generate electronic invoices.
Addressee
The addressee must have the necessary technological means to verify the electronic signature or electronic certificates used.
Precisely for this reason, they must give their consent to receive electronic invoices and may also revoke it at any time.
Consent of the recipient
This consent can be of two types:
Express: For example, by sending an acceptance (or refusal) to receive electronic invoices.
Tacit: For example, if there is evidence that he has accessed the sender’s electronic portal, where the sender makes electronic invoices available to him, and has not communicated his refusal to receive them.
Content of an electronic invoice
The content of an electronic invoice is the same as any other invoice. However, there are two important differences.
On the one hand, this invoice must be signed by one of the aforementioned means, in order to guarantee its authenticity and origin.
On the other hand, in electronic invoices with other companies and freelancers, the technical specifications must be agreed upon, so that the software of the respective companies can read the documents exchanged.
But you can also agree with your customers and suppliers on additional content, beyond the legal minimum required for any invoice.
For example, to facilitate the recipient’s internal processes (such as a specific way of identifying the document, the incorporation of a QR code with additional information…).
Action by the recipient of an e-invoice
Obligations of the addressee
The recipient, in addition to complying with the obligations to keep the invoice (to justify to the tax authorities the depreciation of an acquired asset, or the deduction of an expense, etc.), must inform his company of the status of the invoice.
Specifically:
- Whether he accepts or rejects it and on what date (if he does not agree with its content, he can reject it, as with any other invoice).
- He must also notify you of the actual and complete payment and the date on which it was made.
To issue electronic invoices, you will need the recipient’s consent and be able to guarantee their authenticity and origin by means of an electronic signature or other means previously validated by the Tax Agency. To do so, you can use the “Facturae” application.
