Gobierno de España. Ministerio de Hacienda y Función Pública. Abre nueva ventana Secretaría de Estado de Presupuestos y Gastos - Intervención General de la Administración del Estado
Administración Presupuestaria

Actions of the body with competences over accounting.

Accounting register of invoices. Actions of the body with competences over accounting.

As well as noting electronic and paper invoices in the accounting register of invoices and distributing them to their recipient administrative bodies, in accordance with article 10 of the Promotion of Electronic Invoicing and Creation of an Accounting Register of Invoices in the Public Sector Act 25/2013, dated 27 December, published in the BOE on 28 December 2013, the body with powers over accounting will carry out the following actions:

  • Periodic requirements for action sent to the competent bodies with respect to invoices awaiting obligation acknowledgement.
  • Draw up a quarterly report with an account of the invoices for which more than three months have elapsed since they were noted and for which the obligation has not been acknowledged by the competent bodies. This report will be sent to the internal monitoring body within the fifteen days following the end of each natural quarter of the year.