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Administración Presupuestaria

What is registered in the ARI (electronic and paper invoices)?

Accounting register of invoices. What is registered in the ARI (electronic and paper invoices)?

​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 invoice.
  • 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 they came from, with the reasons for rejection, and a note shall be made in the accounting register of invoices