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

Electronic invoice format accepted in the ARI

​Accounting register of invoices. Electronic invoice format accepted in the ARI

Article 5 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 format for electronic invoices and the electronic signature of them in the following terms:

Electronic invoices sent to public administrations must have a structured format and be signed with an advanced electronic signature based on a recognised certificate, in accordance with the provisions of article 10.1.a) of Royal Decree 1619/2012, dated 30 November, approving the regulations governing invoicing obligations.

By Order of the Vice-President of the Government and Minister of the Presidency, at the joint proposal of the Minister of Finance and the Civil Service and the Minister of Industry, Energy and Tourism, the structured format of electronic invoices will be determined, having heard input from the e-Government Sectoral Committee. The advanced electronic stamp based on a recognised certificate will also be accepted if it meets the following requirements:

  1. The certificate will have to identify the individual or organisation without legal identity stamping the electronic invoice, with its name or company name and tax identification number.
  2. The application for an advanced electronic stamp may be take the form of the appearance of an individual with proof of powers of attorney or electronically with an electronic identity card number and the sending of documents proving power of attorney on paper or in electronic format.

The first additional provision of the bill to encourage electronic invoicing and create an accounting register in the public sector establishes that, until the aforementioned ministerial Order of the Deputy Prime Minister and Minister in charge of the Prime Minister’s Office has been approved, the electronic invoices sent to public administrations shall meet the structured electronic invoice format Facturae, version 3.2 and the electronic signature shall meet the XMLAdvancedElectronicSignatures (XAdES) specification.

The additional provision two 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 that, until the aforementioned ministerial Order of the Deputy Prime Minister and Minister in charge of the Prime Minister’s Office has been approved, the electronic invoices sent to public administrations shall meet the structured electronic invoice format Facturae, version 3.2 and the electronic signature shall meet the XMLAdvancedElectronicSignatures (XAdES) specification.
 
Furthermore, the second transitional provision of the same Law states that until the content of an advanced electronic seal based on a recognised digital certificate is developed, the electronic invoices presented to the General Government can certify their authenticity and integrity through a certificate that is valid on the Ministry of Finance and the Civil Service’s @FIRMA Platform for validating digital certificates.