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Order Hap/1650/2015, 31 July, That Amending The Order Hap/492/2014, Of 27 March, Which Regulates The Functional And Technical Requirements Of The Accounting Register Of Entities From The Scope Of Application Of Act 25 Bills...

Original Language Title: Orden HAP/1650/2015, de 31 de julio, por la que se modifican la Orden HAP/492/2014, de 27 de marzo, por la que se regulan los requisitos funcionales y técnicos del registro contable de facturas de las entidades del ámbito de aplicación de la Ley 25...

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The entities provided for in Article 4 of Law 25/2013, of 27 December, of impulse of the electronic invoice and the creation of the accounting record of invoices in the public sector, are subject to the obligation to issue electronic invoice, in the terms and conditions laid down in that law and its implementing rules, in respect of invoices issued in the framework of legal relations between suppliers of goods and services and public administrations, from the date set out in the final provision (8) (a) of that Law.

The experience gained from the problems identified in the presentation and receipt of the electronic invoice through the electronic invoice entry point, in its subsequent annotation in the accounting record of invoices, and in the subsequent processing of the procedure of conformity and the recognition of the obligation, they advise the approval of this ministerial order in order to establish homogenizing criteria regarding the validation of the invoice electronic and, therefore, its generation.

Specifically, it is a matter of regulating the use of extensions of the electronic invoice, understanding as such additional fragments of structured information added to that but with a different schema different from that of the invoice, to the to provide the necessary response to the specific nature of the electronic invoicing scheme in certain sectors and, at the same time, to avoid opaque areas to the recipient of the electronic invoicing scheme, as well as the information annexed to the invoice itself, amending, for such purposes, the Order of 24 June 2014 on the Order of 24 June 2014 Technical and functional conditions that must gather the general point of electronic invoice entry, through the incorporation of some improvements.

It is also necessary to establish and publish the validation rules for the electronic invoices applicable in the annotation phase in the invoice accounting records of the entities in the scope of Law 25/2013, 27 December, in order to facilitate their homogeneous application, which should also be taken into account by the electronic invoice generating invoicing programmes, in order to reduce the high incidence of rejections which is warning in this initial phase of compulsory electronic invoice. For these purposes, a new fourth additional provision is included in the HAP/492/2014 Order of 27 March, which regulates the functional and technical requirements of the accounting records of entities in the scope of the law. 25/2013, of December 27, of impulse of the electronic invoice and creation of the accounting record of invoices in the public sector.

On the other hand, and also as a result of the experience acquired at this time, it is appropriate to make use of the electronic seal provided for in Article 5.2 of Law 25/2013 of 27 December in the presentation of invoices. electronic. Article 5.2 provides for the possibility of an advanced electronic seal based on a recognised certificate which meets the requirements laid down therein, indicating that the electronic seal is the data set in electronic form, entered or associated with electronic invoices, which may be used by legal persons and entities without legal personality in order to guarantee the origin and integrity of their content. signature of the electronic invoices, of the same Law previews that as long as the content of the advanced electronic seal based on a recognised electronic certificate, electronic invoices to be submitted to the public authorities may guarantee their authenticity and integrity by means of a certificate valid on the electronic certificate validation platform @firma of the Ministry of Finance and Public Administrations.

However, subsequently, Order HAP/1074/2014 of 24 June 2014, which regulates the technical and functional conditions to be met by the general point of entry of electronic invoices, provided for it in its provision Only if the Ministerial Order referred to in Article 5 of this Order is not approved, the invoices must have been issued in the format that Law 25/2013, of 27 December, establishes in its additional provision second and be signed with advanced electronic signature based on a recognized certificate.

Given the usefulness that this type of certificate may have for automated processing of the filing of electronic invoices to any of the electronic invoice entry points provided for in Law 25/2013, On 27 December, an amendment to the single transitional provision of Order HAP/1074/2014 of 24 June 2014 is introduced by this Order for the purpose of making it possible to use it.

Finally, and taking into account the amendment recently introduced in Law 25/2013 of 27 December, which, in the new paragraph 2 of the additional provision sixth, provides for the Ministry of Finance and Public will keep up to date a directory of points of entry of electronic invoices of the Public Administrations, the composition, update, dissemination and publication of the same one is developed through this Order.

This Order is structured in two articles, first article amending Order HAP/492/2014 of 27 March, and Article 2 amending Order HAP/1074/2014 of 24 June 2014, a transitional provision and a final disposition.

In its virtue, according to the State Council, I have:

Article first. Amendment of the HAP/492/2014 Order of 27 March 2014 governing the functional and technical requirements of the invoice accounting register of entities in the scope of Law 25/2013 of 27 December on the impulse of the invoice electronic and creation of the invoice accounting record in the Public Sector.

Order HAP/492/2014 of 27 March 2014 governing the functional and technical requirements of the accounting records of entities in the field of application of Law 25/2013 of 27 December, of the impulse of the Electronic invoice and creation of the invoice accounting record in the Public Sector, as amended in the following terms:

One. A new fourth additional provision is included with the following wording:

" Additional provision fourth. Validation rules for the electronic invoices that are applicable in the annotation phase in the invoice accounting records.

1. The accounting information systems in which the accounting records of invoices of entities subject to the scope of Law 25/2013 of 27 December are integrated shall comply with their validation rules at the time of their entry into the accounts. invoices in the invoice accounting record, before 15 October 2015, as set out in Annex II to this Order.

These validation rules shall be applicable for all invoice accounting records for the purposes of the annotation of electronic invoices received from the general point of entry of electronic invoices in those records, only those which do not exceed the validations set out in that Annex may be rejected at this stage. All other invoices will be automatically logged in the invoice accounting record, available for further processing, without prejudging the outcome of the invoice.

In any case, the rejection of an invoice, whatever the stage in which it occurs, will require the fulfillment of the reason for the refusal by the Administration.

2. The validation rules in force will be published in the Web Portal of the General Intervention of the State Administration, in the section for the accounting records of invoices, and in the Website of the General Point of Entry of invoices The General Administration of the State (FACe).

3. The Ministry of Finance and Public Administrations will publish in the Portals indicated in the above point a utility for the verification of the rules of validation of the electronic invoice in force that do not depend on the information of the register invoice accounting. This utility will also support validation of any extension approved by the Ministry. "

Two. Paragraph 7 of the first provision, which is worded as follows, is amended as follows:

" 7. Data protection file.

In compliance with the provisions of Article 20 of the Organic Law 15/1999 of 13 December on the Protection of Personal Data, the personal data file, the "Accounting Record of the Invoices of the AGE", is created. It is the responsibility of the General Intervention of the State Administration, valid for the purpose of the exercise by the citizens of the rights provided for by that law. The contents of the file are set out in Annex I to this Order. "

Three. The reference to the current Annex which becomes "Annex I" is amended

Four. A new Annex II is included with the following wording:

" ANNEX II

Validation rules referred to in the fourth additional provision

1. Verification of the XSD schema compliance of the " Facturaetoside of the corresponding version (3.2 or 3.2.1), as well as verification of the XSD of the approved extensions.

2. Verification of the signature policy in effect associated with the form " Facturaetoside.

3. For the invoice number:

a) The invoice number will be mandatory.

b) An invoice with the same NIF and country of the issuer, number and series of invoices, issued on the same date, shall not exist in the invoice accounting record unless it was rejected or cancelled.

4. Regarding the type of electronic invoice.

(a) The typology of rectifying invoices accepted in the Facturae format, in accordance with Royal Decree 1619/2012 of 30 November, approving the Regulation governing the obligations of invoicing, will be as follows:

1. º " 01Rectification-Full model rectification.

2. º " 02\" Model Rectification by Differences.

3. º " 033.0- Rectification for discount by volume of transactions during a period and rectification for return of goods or packaging and packaging provided for in Article 15.2, 2. regulate the billing obligations, approved by Royal Decree 1619/2012 of 30 November.

4. º " 0424a-Authorized by the State Tax Administration Agency.

(b) When the type of invoice is rectifying, the correction criterion will be mandatory and, when this criterion is 01, the correct model correction, or 02, the correction model for differences, the invoice number of the issuer which rectifies. In other cases, it will not be necessary to identify the invoice number of the rectifying issuer.

(c) If the original invoice has already been registered in the invoice accounting register, the duplicate or copy of the invoice provided for in Article 14 of the Regulation governing the invoicing obligations should be rejected, approved by Royal Decree 1619/2012 of 30 November. In the event that the original invoice arrived at the invoice accounting record after the duplicate or copy was recorded, the duplicate or copy would be rejected.

5. Regarding the issuer and transferee of the invoice.

a) The person type code, physical or legal, will be mandatory. In the case of entities without legal personality, the code for legal persons shall be used.

(b) In the event that the country issuing the NIF is Spain, it will be validated that the NIF complies with the rules and criteria for the formation of the NIF. If the first two characters of the NIF are letters, they will be assumed to be equivalent to the country, and the rest to the NIF. In another case, the code will be equivalent to the NIF and the country will be assumed to be Spain.

c) The existence of the country code will be validated according to the scheme itself " Facturaeofed.

d) If this is a physical person, the name and first last name will be validated with some content.

e) If this is a legal person, it will validate that the social reason has some content.

f) If there is a transferee, it will be checked that the NIF of the invoice issuer and the transferee do not match.

6. For invoice amounts.

(a) In invoices issued in euro, it shall be validated that the total amounts of the lines relating to the total cost are numerical and rounded, in accordance with the common method of rounding, to two decimal places as a result of the product of the number of units per unit price, and that the raw amounts of the lines are the result of subtracting the total cost of the discounts, and of adding the charges, all of them numeric and with two decimal places. It shall also be validated that the remaining amounts at line level, with the exception of the unit amount, are expressed in euro with two decimal places. Tax rates or percentages to be applied which, like the unit amount, may have the decimal places allowed by the Facturae format are not considered.

(b) In invoices issued in euro, the total gross amount of the invoice shall be validated as numeric and two decimal places, in addition to the gross amounts of the lines. It shall also be validated that the remaining amounts are expressed in euro with two decimal places. The tax rates or the percentages to be applied which may have the decimal places allowed by the Facturae format are not considered.

c) The existence of the currency code will be validated as set out in the "Facturaetoside" schema

.

d) If the "total gross amount before tax is positive, it will be validated that the" total reviewingtax, if it has content, is greater than or equal to zero.

e) It will be validated that the "total gross amount before tax is equal to the" total gross amount minus the overall total dissensors'plus the overall total loading.

f) It will be validated that the "total FacturingBill is equal to the" total gross amount before tax plus the "total taxes impingedon the total tax."

7. Regarding the dates of the invoice.

a) It will be validated that the annotation date in the administrative record has value, is valid and earlier than or equal to the current date and greater than or equal to the date of issue of the invoice.

8. For the administrative bodies involved in the processing of the invoice.

(a) It shall be validated that the DIR3 codes of the three administrative bodies which are mandatory to identify on the electronic invoice have value and exist in the administrative body tables of the accounting invoices.

(b) It shall be validated that the office-agency relations shall be the managing body; the office shall account for the processing unit; and the processing unit-processing unit shall exist in the administrative body tables of the invoice accounting register.

9. Other validations.

(a) It shall be mandatory for the electronic invoice entry point to provide, for each electronic invoice presented, the registration number assigned at that point.

b) The invoice line description will be validated to have some content. "

Five. A new final provision is included with the following wording:

" Final disposition first bis. Regulatory enablement.

The holders of the Secretaries of State of Budgets and Expenditure and of the Treasury, in the field of their powers, are empowered to adopt the resolutions and measures necessary for the implementation and implementation of the provisions of this Regulation. Order.

In particular, the contents of Annex II to this Order may be amended by joint resolution of the holder of the Secretariat of State for Budgets and Expenditure and the holder of the Secretariat of State, heard by the Committee Electronic Management Sector. "

Article 2. Amendment of Order HAP/1074/2014 of 24 June 2014 governing the technical and functional conditions to be met by the general point of entry of electronic invoices.

Order HAP/1074/2014 of 24 June 2014 governing the technical and functional conditions to be met by the general point of entry of electronic invoices is amended as follows:

One. A new paragraph 3 is included in Article 5 with the following wording:

" 3. The maximum size of an electronic invoice with extensions and attached information must not exceed 8 MB. "

Two. A new Article 5a is included with the following wording:

" Article 5a. Extensions to the electronic invoice.

1. The electronic invoice extensions are additional fragments of structured information, added to that, with a separate schema different from that of the invoice.

2. For the purposes of this Order, the sectoral electronic invoice is considered as the only valid extensions, which will be those whose initiative corresponds to an activity sector, and whose approval will be carried out in the terms established in the paragraph 3 of this Article.

3. The sectorial extensions will conform to what is set in this section.

(a) The proposed sectoral extension, as well as the modifications and reductions of approved sectoral extensions, may be formulated, by reason of a single extension per sector, by the association or associations representative of each sector and shall be directed to the Secretariat of State of Public Administrations of the Ministry of Finance and Public Administrations, using the means and the procedure that the Secretariat of State establishes in the the web portal of the General Administration of the General Administration of the Status (FACe).

(b) The proposed sectoral extension of "Facturaeotion" shall include a supporting memory in which the scope of the proposal is proposed and justified, as well as its convenience, the extension XSD and an XSLT permitting generate, from the extension of " Facturaeforma, a human readable document. In addition, the memory will include the relationship of the proposing associations of the sectorial extension justifying their representativeness within the sector.

Both the XSD of an extension of " Facturae" and the corresponding XSLT will be free and free to use, and open source. The format of the readable document generated with the XSLT must be HTML or PDF.

(c) The approval or, as the case may be, the modification or reduction of the sectoral extension shall be made by joint resolution of the Secretary of State of Public Administration and the Secretary of State for Budgets and Expenses, prior to a mandatory report of the Sectoral Committee of the Electronic Administration, the General Intervention of the State Administration and the General Administration of State Heritage.

In the decision on the approval or modification of the sectoral extension, the representativeness of the proposing associations will be taken into account, that the information contained in the extension is that required by the Administration, and the technical quality of the proposal. The decision on the reduction of the sectoral extension will take into account the representativeness of the proposing associations and the reasons argued in the memory.

(d) The approved sectoral extensions, at most one per sector, and the constituent documentation thereof shall be published, with an indication of their date of enforcement, which may not exceed 60 days from their date publication, on the Web portal of the General State Administration of the General Administration of the State (FACe). The other electronic invoice entry points will have to contain a link to the web page of the FACE portal where the "approved Facturae-approved" extensions are

.

The specific date of enforcement of the approved extension will be the date from which the public administrations will have to accept electronic invoices with this extension through the general points of entry of electronic invoices, and bill issuers must include them.

4. Electronic invoices containing sectoral extensions not approved in the terms of the preceding paragraphs shall be rejected by the general point of entry of electronic invoices to which they have been sent.

5. They shall only be considered as extensions of "Facturaeoteal, for the purposes of the provisions of this Order, which are approved in accordance with the provisions of this Article."

Three. A new Article 5 ter is included with the following wording:

" Article 5 ter. Information appended.

Information attached to the electronic invoice will be supported as information on the electronic invoice itself or as an annex file, in an unstructured format, PDF or HTML, in addition to the one that allows the explicit data schema of the electronic invoice. This information is complementary to the electronic invoice itself which explains, justifies or details the information contained therein. "

Four. A new Article 8a is included with the following wording:

" Article 8a. The Public Administrations electronic invoice entry points directory.

1. The Directory of points of entry of electronic invoices of Public Administrations will be accessible from the web face.gob.es and will also be linked from the web of " Facturaeográr.

2. By means of an electronic system articulated through the user management portals of the Secretariat of State of Public Administrations, the management of users will be carried out and the updating of the information of the directory for those responsible, for such purposes, by the Public Administrations.

3. The information which must be entered in this directory for each of the public authorities shall be as follows:

a) Indication of your electronic invoice entry point. In the case of being attached to FACe and in addition to having an autonomous or local point other than FACe, hereinafter referred to as ' the property point, the data of both shall be entered.

b) Electronic address of your own electronic invoice entry point. This address may not be a generic page but will link to the address in which the supplier may submit invoices through a website.

c) Addresses of invoice presentation web services automatically.

d) Address of the information page or containing the manuals for use of the appropriate electronic invoice entry point, if any.

e) Support channels and service providers: at least one of the following must be noted in a mandatory manner: email, web form, or telephone.

(f) Indication of whether the regulatory exclusion of the electronic invoice presentation obligation provided for in Article 4 of Law 25/2013 of 27 December, by invoice amount, is applied, specifying, in the event of application, the limit set, and with respect to suppliers to the services outside the Public Administrations. "

Five. A new paragraph 6 is added to the first provision, with the following wording:

" 6. Data protection file.

In compliance with the provisions of Article 20 of the Organic Law 15/1999 of 13 December on the Protection of Personal Data, the personal data file is created, " General Point of Entry of Electronic Bills of the AGEESTC, whose ownership corresponds to the Information and Communications Technologies Directorate, valid for the purpose of the exercise by the citizens of the rights provided for by said law. The contents of the file are set out in Annex II to this Order. "

Six. The single transitional provision is worded as follows:

" Single transient provision. Transient format of invoices.

As long as the Ministerial Order referred to in Article 5 of this Order is not approved, the invoices must have been issued in the format that Law 25/2013, of December 27, establishes in its second provision second and be signed with an advanced electronic signature based on a recognised certificate, in accordance with the provisions of Article 10.1 (a) of the Regulation governing the invoicing obligations, approved by Royal Decree 1619/2012 of 30 of November, or by an advanced electronic seal based on a recognized certificate of accepted by the platform for verification of the status of revocation of the certificates admitted, provided for in Article 25.1 of Royal Decree 1671/2009 of 6 November 2009, for which the Law 11/2007 of 22 June 2007 is partially developed, electronic access of citizens to public services.

The certificate on which the firm is based or the advanced electronic seal shall be one of those included in the publication service of the Ministry of Industry, Energy and Tourism, provided for in Article 30.2 of Law 59/2003, (a) of 19 December, of electronic signatures, and from the date of application of Regulation (EU) No 910/2014, electronic identification and trust services for transactions in the internal market, in the " Trusted List of certification services (TSL), published in the electronic headquarters of the Ministry of Industry, Energy and Tourism. "

Seven. The reference to the current Annex which becomes "Annex I" is amended

Eight. A new Annex II is incorporated with the following wording:

" ANNEX II

Personal character data file

File Name: "AGE Electronic Bill Entry Point"

The purpose of the file and intended uses: Annotation of information required for the control of access to the status and management of the invoices received in the service FACe-Point of Entry of electronic invoices of the General Administration of the State.

Persons or collectives on which personal data is intended to be obtained, or which are required to supply them: Third of the invoices that are sent to the accounting records of the Administration's invoices State General.

Personal Data Collection Procedure: From the data of the third party on the invoice itself received in the General Administration of the State and the data of the third party that presents the invoice.

Basic file structure and description of personal data types, included in the file: The following personal data will be collected:

Issuer/Provider data:

Tax Identification Code.

First and last names.

Invoice signer data:

Tax Identification Code.

First and last names.

Invoice presenter data:

Tax Identification Code.

First and last names.

Email.

Cessionary data (if any):

Tax Identification Code.

First and last names.

Issuer/third person data (if any):

Tax Identification Code.

First and last names.

Treatment system: Automated file.

Expected communications of the data, indicating, where appropriate, the recipients or categories of recipients: Communication of data to the accounting records of invoices of the public administrations addressed to the invoices.

International transfers to third countries, indicating, where appropriate, the countries of destination of the data: Not intended.

Organs responsible for the file: Subdirectorate General of Impulse of the Digital Administration and Citizen Service of the Information and Communications Technologies Directorate of the Ministry of Finance and Administrations Public.

Services or units to which the rights of access, rectification, cancellation and opposition may be exercised: Subdirección General de Impulse de la Administración Digital y Servicio al Ciudadano de la Dirección de Tecnologías Information and Communications of the Ministry of Finance and Public Administrations, Calle Maria de Molina, number 50, 28071, Madrid.

Basic, medium, or high level of security: Basic level. "

Nine. A new Annex III is included with the following wording:

"ANNEX III"

Definitions

For the purposes of this Ministerial Order, the following definitions shall apply:

1. < >: Information in electronic form composed of data that can be automatically generated and processed by computer systems.

2. < >: Information in electronic form whose processing to extract from it data that can be processed automatically by the computer systems of the receiver requires human intervention or an expensive process which is not usually fully automated, such as optical character recognition (OCR).

3. < >: The data set that the electronic invoice format explicitly defines. It excludes, therefore, what can contain any extension or annex of the electronic invoice, whether structured or not.

4. <>: XML Schema Definition. A document that describes a specific structure, called a format, of an electronic document written in a computer language that is called XML. The XSD allows you to interpret the electronic document. The XSD also defines the explicit data model that corresponds to that format. The XSD is, in turn, an electronic document that is automatically processed by a computer system. An example of the XSD is the XSD "Facturaeoteal, which describes how to create invoices written in XML according to the format" Facturaetue.

5. < < Facturae> >: XSD of the electronic invoice format " Facturaeoteal that is determined in the additional provision second of Law 25/2013, of December 27.

6. <>: An electronic document that determines how to transform an electronic document written into XML into another document in another human-readable format.

7. < >: Instrument to ensure integrity and authenticity of an electronic document as defined in Article 5.2 of Law 25/2013 of 27 December 2014 and Regulation (EU) No 910/2014 of the European Parliament and of the Council European Parliament and the Council of 23 July 2014 on electronic identification and trust services for electronic transactions in the internal market and repealing Directive 1999 /93/EC.

8. <>: The person who complies with the specifications established in this respect in Law 25/2013, of December 27, of impulse of the electronic invoice and creation of the accounting record of invoices in the public sector, and its regulations "

Single transient arrangement. Admission of certain currently used sectorial extensions.

For the six months following the date of entry into force of this Order, and as long as the corresponding sectoral extensions under the new Article 5a of the HAP/1074/2014 Order of 24 are not approved. June, by which the technical and functional conditions that must gather the general point of entry of electronic invoices are regulated, the Administrations that at the moment of entry into force of the Order are admitting sectorial extensions can continue to do so.

Single end disposition. Entry into force.

This Order shall enter into force on the day following that of its publication in the "Official State Gazette".

Madrid, July 31, 2015.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.