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Administración Presupuestaria

Regulations establishing it

Accounting register of invoices. Regulations establishing it

Article 8 of the Promotion of Electronic Invoicing and Creation of a Public Sector Accounting Register of Invoices Act 25/2013, dated 27 December, published in the BOE on 28 December 2013, establishes the compulsory creation for all public administrations of an accounting register of invoices, in the following terms:

  1. Each of the subjects included in the sphere of application of this Act, shall have an accounting register of invoices that will facilitate monitoring. It shall be managed by the administrative body or unit responsible for the accounting function.
  2. This accounting register of invoices will be interrelated or integrated with the accounting information system.

That means there will be an accounting register of invoices for each public body included in the sphere of application of the Act, not for each public administration.