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...

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-8844

The entities provided for in article 4 of law 25/2013, of 27 December, momentum of the e-invoice and the accounting register of invoices in the public sector, are subject to the obligation of delivery of electronic invoice, in the terms and conditions established in this law and its implementing regulations, with respect to the invoices issued in the framework of the legal relationships between suppliers of goods and services and public administrations (, from the date set at the disposal end eighth letter to) of the aforementioned law.

Lessons learned with respect to the problems detected in the submission and receipt of the electronic invoice through the general entry point for electronic invoices, in its subsequent annotation in the accounting register of invoices, and in the further processing of the procedure in accordance with the recognition of the obligation, advise the adoption of this ministerial order with the purpose of establishing Homogenizers criteria with respect to the validation of the e-invoice and , hence his generation.

It is more specifically regulate the use of electronic invoicing extensions, understanding as such additional fragments of structured information added to that but with an own outline different of that invoice, in order to provide the necessary response to the specificity of the regime of EBPP in certain sectors and, at the same time, avoid areas opaque to the recipient of the same as well as the information appended to the own invoice, modifying, for such purposes, order HAP/1074/2014, 24 June, which regulates the technical and functional conditions which must satisfy the general entry point for electronic invoices, through the incorporation of some improvements.

Is also necessary to establish and publish the validation rules of the annotation phase applicable electronic invoices in the accounting records of invoices of the entities from the scope of application of law 25/2013, December 27, to facilitate the uniform application by them, which, at the same time, should be taken into account by generating billing programs of e-invoices , in order to reduce the high incidence of rejects is warning in this initial phase of mandatory electronic invoicing. For this purpose, includes a new provision additional fourth in the order HAP/492/2014, of 27 March, which regulates requirements functional and technical accounting registry of invoices of the entities from the scope of application of law 25/2013, of 27 December, of impulse of the electronic invoice and the accounting register of invoices in the public sector.

On the other hand and also as a result of the experience acquired during this time, necessary to enable the use of the electronic label provided for in article 5(2) of the law 25/2013, of 27 December, at the presentation of electronic invoices. Indeed, that article 5(2) foresees the possibility of advanced electronic label based on a qualified certificate that meets the requirements there, indicating in this regard that the electronic stamp is the set of data in electronic form, contained or associated with electronic invoices, which can be used by legal persons and entities without legal personality to ensure the origin and the integrity of their content. For its part, the second transitional provision, on signature of e-invoices, of the same law provides that insofar as not develops advanced electronic seal based on an electronic certificate recognized content, electronic invoices submitted before the public administrations can ensure its authenticity and integrity through a certificate that is valid on the electronic certificate validation platform @firma of the Ministry of finance and public administration.

However, subsequently, the order HAP/1074/2014, of 24 June, which regulates the functional and technical conditions that must meet the general electronic invoices entry point, ordered in its sole transitional provision which, while not adoption of the ministerial order referred to in section 5 of this order, invoices must have been issued in the format that the law 25/2013 December 27, set out in its second additional provision and they signed with advanced electronic signature based on a qualified certificate.

Given the utility can have this kind of certificates for the automated processing of the submission of electronic bills at any of the points of entry for electronic invoices provided for in the law 25/2013, of 27 December, is introduced through this order a modification of the transitional provision unique order HAP/1074/2014 , 24 June, for the purpose of enabling their use.

Finally, and bearing in mind the amendment recently made law 25/2013, December 27, that, in the new paragraph 2 of the sixth additional provision, provides that the Ministry of finance and public administration will maintain a directory of public administrations eInvoices entry points, updated the composition unfolds through this order Update, dissemination and publication of the same.

This order is divided into two articles, article 1 amending the order HAP/492/2014, of 27 March, and second article that modifies the order HAP/1074/2014, on 24 June, a transitional provision and final disposition.

By virtue, according to the Council of State, I have: first article. Modification of the order HAP/492/2014, of 27 March, which regulates requirements functional and technical accounting registry of invoices of the entities from the scope of application of law 25/2013, of 27 December, of impulse of the electronic invoice and the accounting register of invoices in the Public Sector.

The order HAP/492/2014, of 27 March, which regulates the functional and technical requirements of the accounting invoice register of entities from the scope of application of law 25/2013, of 27 of December, of impulse of the electronic invoice and the accounting register of invoices in the Public Sector, is hereby amended as follows : One. It includes a new fourth additional provision with the following wording: «fourth additional provision. Validation rules applicable electronic invoices in phase of annotation in the accounting records of invoices.

1. accounting information systems in which are integrated accounting records of invoices of entities subject to the scope of the law 25/2013, of 27 December, adjust your validation rules in phase of annotation of these invoices in the ledger of bills, before October 15, 2015, to those contained in annex II of this order.

These validation rules will be those applicable by all the accounting records of invoices for the purposes of the annotation of electronic invoices received from the general entry point for electronic invoices in these records, so that only those that do not exceed the validations set out in that annex may be rejected at this stage. The rest of invoices will be automatically scored in the accounting register of invoices, available for subsequent processing, unless it prejudge the outcome of the same.

In any case the rejection of a Bill, matter what phase occurs, will require the completion of the reason for the rejection by the administration.

2. the existing validation rules will be published on the website of the intervention General of the administration of the State, in the section for the ledger of bills, and on the website of the General entry point for electronic invoices of the General Administration of the State (FACe).

3. the Ministry of finance and public administration will publish in the portals listed above a tool for the verification of the electronic invoice validation rules in force that do not rely on the information in the accounting records of invoices. This utility will support also to the validation of any extension approved by the Ministry."

Two. Modifies paragraph 7 of the first additional provision, which is worded as follows: ' 7. data protection file.»

Pursuant to the provisions of article 20 of the organic law 15/1999, of 13 December, of protection of data of a Personal nature, creates the file of personal data, 'Accounting register of invoices of the AGE', whose ownership corresponds to the General intervention of the administration of the State, valid for the purpose of the exercise by citizens of rights provided by this law. "The content of the file appears in annex I of this order."

3. Amending the reference to the current Annex which becomes 'Annex I' four. It includes a new annex II with the following wording: «annex II validation rules that referred to the additional provision fourth 1. Verification of the compliance of the XSD schema "Facturaeˮ of the corresponding version (3.2 or 3.2.1), as well as verification of the XSD of approved extensions.

2. verification of the policy of signing into force associated with the format "Facturaeˮ.

3 regarding the number of the Bill: to) invoice number will be mandatory.
(b) there must be in the ledger of bills a bill with the same ID and country of the issuer, number and series of invoice, issued on the same date, unless it is rejected or cancelled.

4. with regard to the type of electronic invoicing.

(a) the type of amendment bills supported format Facturae, in accordance with the Royal Decree 1619 / 2012, on 30 November, which approves the regulation which regulates the obligations of billing, will be as follows: 1 "01ˮ - rectification full model."

2nd "02ˮ - rectification model differences."

3rd "03ˮ - rectification by discount for volume of transactions for a period and rectification for return of goods or packaging provided for in article 15(2), 2nd paragraph, of the rules that regulate the invoicing obligations, approved by the Royal Decree 1619 / 2012, on November 30."

4th "04ˮ - authorized by the State tax administration agency."

b) when the Bill is amending, compulsory criterion rectification and, when this criterion was 01, full model rectification, or 02, rectification model differences, the invoice number of the issuer which rectifies. In other cases, it is not necessary to identify the invoice number of the issuer which rectifies.

(c) if in the accounting register of bills has already registered the original invoice, the duplicate or copy thereof should be rejected provided for in article 14 of the regulation which regulates the invoicing obligations, approved by the Royal Decree 1619 / 2012, on November 30. In the event that the original invoice to reach the accounting register of bills once registered the duplicate or copy, you would reject that.

5. in regard to the issuer and assignee of the invoice.

(a) the natural or legal person type, code will be mandatory. The code for legal persons will be used in the case of unincorporated entities.

b) in the event that the issuing country of the NIF is Spain, will be validated that the NIF conforms to the standards and training of the same criteria. If the first two characters of the NIF are letters, it will assume that they are equivalent to the country, and the rest to the NIF. In another case, the code will be equivalent to the NIF and assumed that the country is Spain.

c) will be validated the existence of the code of the country according to the own schema "Facturaeˮ.

(d) if it is individual, will be validated that the name and the surname have any content.

(e) if it is legal person, will be validated that the trade name has any content.

f) if there is a transferee, must be checked that the NIF of the issuer of the invoice and the transferee do not coincide.

6. with regard to the amount of the invoice.

(a) in the invoices issued in euros, will be validated that total amounts from lines relative to the total cost are numeric and are 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 amounts gross of the lines are the result of subtract from the total cost discounts , and add charges, all numeric and with two decimal places. Also will be validated that amounts at the line, with the exception of the unit amount level, other are expressed in euro to two decimal places. Amounts tax rates or percentages are not considered to apply that, like the unit amount, may have decimals allowing Facturae format.

(b) in the invoices issued in euros, it will be validated that the total gross amount of the invoice is numeric and to two decimal places, by the sum of the gross amounts of lines. It will also be validated that the rest of amounts are expressed in euro to two decimal places. Amounts tax rates or percentages to apply which may have decimals allowing Facturae format are not considered.

c) will be validated the existence of the code of currency in accordance with the own schema "Facturaeˮ.

(d) if the "total gross amount before impuestosˮ is positive, it will validate that the"total tax retenidosˮ, if you have content, is greater than or equal to zero. "

(e) will validate that the "total gross amount before impuestosˮ is equal to the"total amount brutoˮ less the "total general descuentosˮ more total general cargosˮ." "

(f) it will validate that the "total Facturaˮ is equal to the"total gross amount before impuestosˮ over the "total tax repercutidosˮ less total tax retenidosˮ."

7. with regard to the dates of the invoice.

(a) validate that the date of annotation in the administrative register has value, is valid and above or equal to the current date and greater or equal to the date of issuance of the invoice.

8. with regard to administrative bodies involved in the processing of the invoice.

(a) validate that DIR3 codes of three administrative bodies that is mandatory to identify the electronic invoice value and exist in the administrative bodies of the accounting invoice register tables.

b) will be validated that you Relations Office Manager contable-organo; Office contable-unidad insurance; and organ gestor-unidad insurance exist in the administrative bodies of the accounting invoice register tables.

9. other validations.

(a) it will be mandatory for the general entry point for electronic invoices provide, each submitted electronic invoice, assigned at this point registration number.

b) will be validated that the description of the invoice lines has some content.»

5. Included a new first final provision bis with the following wording: «first final provision bis.» Enabling legislation.

Enables holders of the Secretaries of State budgets and expenditure and finance, in the scope of their powers, to adopt resolutions and measures necessary for the implementation and enforcement of the provisions of this order.

«In particular, the content of annex II of this order may be amended by joint resolution of the head of the Secretariat of State budgets and expenditure and the holder of the State Finance Secretary, heard the sectoral Committee of e-Government.»

Second article. Modification order HAP/1074/2014, 24 June, which regulates the technical and functional conditions which must satisfy the general entry point for electronic invoices.

Order HAP/1074/2014, of 24 June, which regulates the technical and functional conditions which must satisfy the general entry point for electronic invoices is hereby amended as follows: one. It includes a new paragraph 3 to article 5 with the following wording: ' 3. the maximum size of an electronic invoice with extensions and accompanying information must not exceed 8 MB.»

Two. Included a new article 5 bis with the following wording: «article 5 bis.» Extensions of the electronic invoice.

1 the eInvoice extensions are additional fragments of structured information, added to that, other than the invoice itself scheme.

2. for the purposes of this order are considered as the only valid extensions on the electronic invoice the sector, which will be those whose initiative corresponds to a sector of activity, and whose approval shall be made in the terms established in paragraph 3 of this article.

3. sectoral extensions shall comply with the provisions of this section.

(a) the proposed sectoral extension, as well as modifications and low sectoral extensions approved, may be formulated, at the rate of a single extension by sector, by the Association or associations most representative of each sector and shall be addressed to the Ministry of public administrations of the Ministry of finance and public administration, using the media and the procedure laying down such Secretary of State on the website of the General entry point to the effect of electronic invoices of the General Administration of the State (FACe).

(b) the proposal of sectoral expansion of "Facturaeˮ shall include a report justifying that proposed and justified by the scope of the proposal as well as its convenience, the XSD extension and a XSLT which allows to generate, from the extension of"Facturaeˮ, a legible document for humans. The memory will also include the ratio of proponents associations of the extension of the sectoral justifying its representativeness within the sector.

Both the XSD from an extension of "Facturaeˮ as the corresponding XSLT will be using free and open source. Format readable document that is generated with the XSLT must be HTML or PDF.

(c) the adoption or, where appropriate, modification or unsubscribe from the sectoral extension will be by joint resolution of the Secretary of State of public administrations and of the Secretary of State for budgets and expenses, prior mandatory report of the sectoral Committee of the management electronic, of the General intervention of the administration of the State and the General direction of the heritage of the State.

In the decision on the approval or modification of the sectoral extension be taken into account the representativeness of the associations proponents, that the information contained in the extension is required by the Administration, and the technical quality of the proposal. The representativeness of associations proponents and the reasons argued in the memory, be taken into account in the decision on the sectoral spread downward.
(d) sectoral extensions approved, maximum one per sector, and of the same constituent documentation will be published, with an indication of the date of enforcement, which may not be more than sixty days from the date of publication, on the website of the General entry point for electronic invoices of the General Administration of the State (FACe). The other general points of entry for electronic invoices must contain a link to the web page of the portal's FACe where the extensions are of "approved Facturaeˮ.

The specific date of enforceability of the approved extension will be that from which public administrations must accept electronic invoices with this extension through the General points of entry for electronic invoices and invoices issuers should include it.

4. the electronic invoices that contain sectoral extensions not approved under the terms of the preceding paragraphs shall be rejected by the general entry point for e-Bills that have been sent.

5. only they shall be regarded as extensions of «Facturaeˮ, for the purposes of this order, that are approved in accordance with the provisions of this article.»

3. It includes a new article 5 ter with the following wording: «article 5 ter. Attached information.

Attached information in unstructured format, PDF, or HTML, additional which allows the explicit data schema of electronic invoicing, electronic invoicing information in own electronic invoicing or as attached file will be accepted. It's complementary information to their own electronic invoicing which explains, justifies or details the information contained therein."

Four. Included a new article 8 bis with the following wording: «article 8 bis.» Directory of points of entry for electronic invoices of the public administrations.

1. the directory of points of entry for electronic invoices of the public administrations will be accessible from the website face.gob.es and also will be linked from the website of "Facturaeˮ.

2. using an electronic system, articulated through the portals of the Secretary of State for the public administration user management, will take place the user management and updating of the above directory information by those designated responsible for such purposes, by public administrations.

3 the information that on a mandatory basis must include in that directory for each of the public administrations will be as follows: to) indication of their general entry point for electronic invoices. In the case of be attached to FACe and also have a different face regional or local point, hereinafter "point propioˮ, shall include the data of both."

(b) address of its own electronic invoices entry point. This address cannot be a generic page but it will connect with the direction in which the supplier may submit invoices via a website.

(c) addresses web services for submission of invoices automatically.

(d) address information page or containing the user manuals of the general entry point for electronic invoices that corresponds, in its case.

(e) channels of support and attention to suppliers: at least one of the following should be noted in a mandatory way: email, web form, or phone.

(f) indication of whether applies exclusion order obligation of presentation of e-invoice provided in article 4 of law 25/2013, December 27, bills, by specifying, in case of application, the fixed limit, and with respect to suppliers amounting to services outside the Government.»

5. A new paragraph 6 is added to the first additional provision, with the following wording: «6. data protection file.»

Pursuant to the provisions of article 20 of the organic law 15/1999, of 13 December, of protection of data of a Personal nature, creates the file of personal data, "point input General of electronic invoices of the AGEˮ, whose ownership corresponds to the direction of technologies of information and communications, valid for the purpose of the exercise by citizens of the rights provided by this law. "The content of the file appears in annex II of this order."

6. The single transitional provision is worded as follows: «sole transitory provision. Transitional invoices format.

En_tanto he is not approved the ministerial order referred to in section 5 of this order, the invoices must have been issued in the format established by law 25/2013, of 27 December, in its second additional provision and they signed with advanced electronic signature based on a qualified certificate, in accordance with article 10(1) to) Regulation which regulates the obligations of billing approved by Royal Decree 1619 / 2012, 30 November, or by using advanced electronic label based on a qualified certificate of the supported platform checking the revocation status of certificates supported, provided for in article 25.1 of the Royal Decree 1671 / 2009, dated November 6, whereby the law 11/2007, of 22 June is partially developed , electronic access of citizens to public services.

The certificate on which is based the signature or the advanced electronic seal must be one of those included in the publishing service of the Ministry of industry, energy and tourism, provided for in article 30.2 of the law 59/2003, of 19 December, electronic signature, and the date of application of the Regulation (EU) 910/2014 electronic identification and confidence for the transactions in the internal market services, in the «list of trusted providers certificacionˮ (TSL), posted in the electronic office of the Ministry of industry, energy and tourism.»

7. Amending the reference to the current Annex which becomes 'Annex I' eight. Incorporates a new annex II with the following wording: «annex II data of personal character file name file: 'General point of entry of electronic invoices of the AGE' purpose of file and proposed uses: annotation of information necessary for the control of access to the State and management of invoices received in the service General input FACe-point of electronic invoices of the General Administration of the State.»

People or groups over which intends to obtain personal data, or that they are obliged to provide them: third-party invoices that are sent to the accounting records of bills of the General Administration of the State.

Procedure of collection of personal data: the data of the third own invoice received in the General Administration of the State and the data of the person who presents the Bill.

Basic structure of the file and description of the types of personal data, included in the same: collect the following personal data: data of the supplier/issuer: fiscal identification code.

Name and surname.

The signer of the invoice data: fiscal identification code.

Name and surname.

The presenter of the invoice data: fiscal identification code.

Name and surname.

Electronic mail.

Data from the assignee (if any): fiscal identification code.

Name and surname.

Data of issuer/third person (if any): fiscal identification code.

Name and surname.

Treatment system: automated file.

Planned communication of data, indicating, in his case, the recipients or categories of recipients: communication of information to the accounting records of the administrations public target of the invoices invoices.

International transfers to third countries, with indication, where appropriate, of the countries of destination of the data: not provided.

Bodies responsible for the file: General Subdirectorate of impulse of the Digital management and service to the citizen of the direction of information technologies and communications of the Ministry of finance and public administration.

Services or units to those who can exercise their rights of access, rectification, cancellation and opposition: General Subdirectorate of impulse of the Digital management and service to the citizen of the direction of information technologies and communications of the Ministry of finance and public administration, calle María de Molina, number 50, 28071, Madrid.

«Basic level, medium or high safety: basic level.»

9. It includes a new annex III with the following wording: 'Annex III' definitions to this ministerial order effects, means: 1.: electronic information comprised of data that can be generated and processed automatically by computer systems.

2: information in electronic format whose processing to extract her data that can be processed automatically by the computer systems of the receiver requires human intervention or costly process that is often not fully automated, as the optical character recognition (OCR).

3: the dataset that the electronic invoice format defines explicitly. It excludes, therefore, which may contain any extension or annex to the electronic invoice, be structured or not.
4: XML Schema Definition. Document that describes a specific structure, which is known as format, electronic document written in a computer language called XML. The XSD allows to interpret the electronic document. The XSD defines the explicit data model that corresponds to that format. The XSD is, at the same time, an electronic document processable automatically by a computer system. An example of XSD is the XSD "Facturaeˮ, which describes how to create bills written in XML according to the format"Facturaeˮ.

5 >: XSD format "Facturaeˮ. electronic invoicing which is determined in the second additional provision of law 25/2013, December 27

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

7: instrument to ensure integrity and authenticity of an electronic document defined in article 5(2) of the law 25/2013, December 27, and the Regulation (EU) 910/2014 of the European Parliament and of the Council of July 23, 2014, on the electronic identification and trust services for transactions in the internal market and that repealing the Directive 1999/93/CE.

«8: one that meets the specifications established in this respect in the law 25/2013, of 27 December, momentum of the e-invoice and creation of the accounting register of invoices in the public sector, and its implementing regulations.»

Sole transitional provision. Admission of certain sectoral extensions currently used.

During the six months following the date of entry into force of this order, and has not approved the corresponding sectoral extensions regulated in new article 5 bis of the order HAP/1074/2014, 24 June, which regulates the technical and functional conditions which must satisfy the general entry point for electronic invoices the administrations that at the time of entry into force of the order were admitting sectoral extensions may continue to do so.

Sole final provision. Entry into force.

This order shall enter into force the day following its publication in the "Official Gazette".

Madrid, 31 July 2015.-the Minister of finance and public administration, Cristóbal Montoro Romero.