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Administración Presupuestaria

FAQ

Accounting Register of Invoices

General entry point for electronic invoices in the General State Administration (FACe).

Administrative register.

Processing invoices

Accounting Register of Invoices

How does it work?

The invoices will be presented to an administrative register that will send them to the accounting office to be noted in the accounting register of invoices. In the case of electronic invoices this will be via the general entry point for electronic invoices for the General State Administration, leading to an entry in the common electronic register. The accounts office will note all invoices, both on paper and electronic, in the accounting register of invoices, with the exceptions established by law and in the order developing it. As a result of this note, an invoice identification code will be generated in the accounting register of invoices that must accompany the invoice as it is processed.

The invoices noted in the accounting register of invoices and validated by the accounting office will be distributed to the corresponding processing units to process, as appropriate, the acceptance procedure for the delivery of goods or service provision carried out by the sender of the invoice and to proceed with the other actions relating to the obligation acknowledgement dossier.

The processing units for dossiers in which invoices must be included will indicate or notify the accounting register of invoices whether they accept or reject the invoice. In the former case they will issue an obligation acknowledgement and, in the latter, they will return it via the accounting office.

The accounting register of invoices will also make periodic requirements to the accounting offices with respect to invoices pending obligation acknowledgement.

Who has access to the ARI?

Accounting offices, for the purposes of noting invoices in the accounting register of invoices and managing requirements to be sent to the processing units.

Processing units for the purposes of notifying acceptance or rejection of the invoice and for monitoring requirements

What is the ARI module of the accounting information system like?

It forms part of SIC’3. They are additional features incorporated into SIC’3.

What fields does it need?

​The answer to this question is established in article 5 of the draft order regulating the functional and technical requirements for the accounting register of invoices.

Invoices sent by the administrative register shall be registered by the accounts office in the accounting register of invoices and each invoice shall be assigned an identification code in the accounting register, which will accompany it as it is processed.

In the case of electronic invoices the information subject to registration, which must be sent or made available by the corresponding general entry point for electronic invoices for each invoice, shall be the electronic invoice itself, the entry registration number assigned to it in the register associated with this point, and the date and time of this entry registration.

In the case of the paper invoices, the accounting office shall generate a note in the accounting register of invoices for each invoice received, capturing at least the following information for each invoice:

  • Invoice issue date.
  • Date invoice is presented in the administrative register.
  • Tax identification number or equivalent identification number of the issuer of the invoicea.
  • Name and surnames or full company name of the person or organisation obliged to issue the invoice.
  • Invoice and, as appropriate, serial number.
  • Amount for the operation, including VAT (or equivalent tax)
  • Monetary unit in which the sum is expressed, in accordance with ISO 4217 Alpha-3 coding.
  • And the code for the competent body, processing unit and accounts office indicated in the invoice, in accordance with the DIR3 directory of administrative units managed by the Secretary of State for Public Administrations.

A scanned copy of the paper invoice may also be associated with it

Electronic and paper invoices received in the accounting register of invoices shall be confirmed by the accounts office before distribution to the competent bodies for processing. If details are found that are incorrect or prevent the distribution of the invoice to the aforementioned competent bodies or if the invoice does not correspond to the accounts office, it shall be rejected and returned to the administrative register it came from, with the reasons for the rejection, and a note shall be made in the accounting register of invoices.

Audit office access?

In accordance with art. 12 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: the State Controller’s Office will have access to receipts, the information appearing in the accounting register of invoices and the accounts at any time.

Tax agency access?

La AEAT no tendrá acceso al registro contable de facturas. Ahora bien, de acuerdo con el art. 13 de la ley 25/2013, de 27 de diciembre, de impulso de la factura electrónica y creación del registro contable de facturas en el Sector Público, publicada en el BOE el 28 de diciembre de 2013: Los registros contables de facturas remitirán a la Agencia Estatal de Administración Tributaria, por vía telemática, aquella información sobre las facturas recibidas, para asegurar el cumplimiento de las obligaciones tributarias y de facturación cuyo control le corresponda.

How are entry dates recorded in the Accounting Register of Invoices (ARI)

When invoices arrive on paper, the registry entry date will have to be captured manually, along with the other compulsory data.

In the case of electronic invoices, the registry entry date and the other data will be captured automatically.

How are acceptance/rejection and the acceptance date recorded in the ARI?

The processing unit will note acceptance or rejection and the corresponding date, either directly in the SIC’3 accounting register of invoices if there are no other way, or in SOROLLA2, which will automatically notify the SIC’3 accounting register of invoices of this information.

When is the obligation acknowledgement date recorded in the ARI?

The obligation acknowledgement date will automatically be noted in the SIC’3 accounting register when the obligation acknowledgement is registered in the accounts, so it is essential for the accounting document to contain the invoice identification codes assigned by the accounting register of invoices.

When is the payment date recorded in the SIC’3 ARI?

The payment date is automatically noted in the SIC’3 accounting register of invoices at the time of actual payment.

Integration of the SIC’3 ARI with SOROLLA2

SOROLLA2 and the SIC’3 Accounting Register of Invoices are integrated for the automatic downloading of the electronic invoices received and validated in the accounting register of invoices corresponding to the processing unit and for noting acceptance or rejection of both electronic and paper invoices via SOROLLA2.

Integration of the ARI with SIC'3

The accounting register of invoices is part of SIC’3. All obligation acknowledgement and payment accounting operations are therefore automatically shown in the accounting register of invoices.

New data to be included in invoices for registration in the SIC’3 ARI

In accordance with the thirty-third additional provision of the TRLCSP, introduced by the seventh final provision of the Measures to Support Entrepreneurs, Stimulate Growth and Create Employment Act 11/2013, dated 26 July “the specifications for administrative clauses for the preparation of contracts approved from the coming into force of this provision will include the identification of the administrative body with powers concerning public accounting, as well as the identification of the contracting body and the recipient, which must appear in the corresponding invoice".

This, if anything, is more important in the case of electronic invoices, in which these units must be identified by the corresponding DIR3 code from the directory of administrative units.

General entry point for electronic invoices in the General State Administration (FACe)

Integration of the SIC’3 ARI with FACe

The accounting register of invoices will automatically receive electronic invoices from FACe, although they can still be checked later by the accounting office.

Actions by processing units in FACe

Each processing unit that is prepared to receive electronic invoices must take care that the processing unit itself and the management body providing it with services are registered in the DIR3 directory of administrative units, together with the corresponding accounting office.

Although it will not be available at the beginning of January, the idea is that FACe should accept the information on the management bodies and processing units prepared to receive electronic invoices by automatic synchronisation from the tables directly managed in SIC'3.

However, this automatic synchronisation process will not be available at the beginning of January, so if the body wishes, it must make sure it has registration data in the DIR3 directory of administrative units.

Is FACe-Sorolla2-ARI integration fully developed?

During January, this FACe-SIC’3 Accounting Register- SOROLLA2 integration will become available, possibly with some limitations, such as the one indicated concerning the synchronisation of accounting register of invoices units with FACe.

However, you should be informed that SOROLLA2 does not directly interrelate with FACe, only via the SIC’3 accounting register of invoices.