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Order Pre/2794/2011, 5 October, Which Published The Agreement Of The Council Of Ministers Of 19 August 2011, Which Determines The Framework Of The Exercise Of State Powers In The Field Of Electronic Invoicing, Creates The Forum N...

Original Language Title: Orden PRE/2794/2011, de 5 de octubre, por la que se publica el Acuerdo del Consejo de Ministros, de 19 de agosto de 2011, por el que se determina el marco de ejercicio de las competencias estatales en materia de factura electrónica, se crea el Foro N...

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TEXT

The Council of Ministers, at its meeting on 19 August 2011 and on a proposal from the Minister for Industry, Tourism and Trade, the Vice-President of the Government for Economic Affairs and Minister for Economic Affairs and Finance and Vice-President of the Government for Territorial Policy and Minister for Territorial Policy and Public Administration, has adopted an Agreement establishing the framework for the exercise of State powers in the field of electronic invoice. creates the National Multilateral Forum on electronic invoicing and the Central Service of Management of Electronic Billing in the field of the General Administration of the State.

Your publication is generally available as an attachment to this order.

Madrid, October 5, 2011. -Minister of the Presidency, Ramón Jáuregui Atondo.

ANNEX

Agreement establishing the framework for the exercise of State competences in the field of electronic invoicing, the National Multilateral Forum on electronic invoicing is created and the Central Service of Management of Electronic Billing in the field of the General Administration of the State

Europe 2020 strategy, from the European Commission, includes among its priorities the development of an economy based on knowledge and innovation, which will make the use of resources more effective, with digitalisation and automation of administrative processes a key factor in improving the productivity of economies. In this sense, measures to advance the penetration of electronic invoicing make it possible to take an essential step towards building a digital single market in Europe, allowing for the overcoming of obstacles of a regulatory and technological nature. The European Commission has included e-invoicing as part of the "Digital Agenda for Europe", considering that its widespread use allows for significant gains in procurement, payments, taxation, processes and processes. accounting and auditing, and is configured as support for consolidating e-commerce.

The electronic invoice is an electronic document that complies with the legal and regulatory requirements of invoices and also guarantees the authenticity of its origin and the integrity of its contents, which prevents the repudiation of the invoice by its issuer.

The establishment of security requirements for electronic invoicing was carried out by Royal Decree 1496/2003 of 28 November, approving the Regulation regulating the obligations of invoicing and amend the VAT Regulation, which provides that electronic invoices must incorporate means to ensure the authenticity of the origin and the integrity of its content. These requirements were detailed in Order EHA/962/2007, of 10 April 2007, for the development of certain provisions on telematic invoicing and electronic storage of invoices contained in the previous Royal Decree.

Also, Law 56/2007, of December 28, of Measures of Impulse of the Information Society provides in its text a plan for the generalization of the use of the electronic invoice and establishes that the government will determine the organ The competent authority of the General Administration of the State shall promote the use of the electronic invoice between employers, professionals and other market players, in particular, between small and medium-sized enterprises and in the so-called micro-enterprises, in order to promote the development of electronic commerce.

For its part, the Government, in the design of the Avanza and Avanza Plans 2 has incorporated the aforementioned plan of generalization of the use of the electronic bill provided for in the Law of Measures of Impulse of the Information Society. In particular, the 2011-2015 Strategy of Plan Avanza 2 provides for the dissemination of the use of electronic invoicing in its objective 7: " To extend the use of ICT (Information and Communications Technologies) solutions in the company ".

The plan of generalization of the use of the electronic invoice that was entered into the Plan Avanza has been elaborated after wide public consultation carried out to the relevant associations representative of the providers of solutions This is the case for electronic invoicing techniques, the relevant associations of users of the same and the professional associations that bring together technicians from the Information Society and Telecommunications sector. The strategic lines of action set out in the plan are: communication and training on the electronic invoice, the dissemination of tools for the management of electronic invoices, the development of electronic invoice services, and the for the incorporation of the electronic invoice, the promotion of the confidence in the electronic invoice, the accessibility in the display of the electronic invoice and the maintenance and evolution of the electronic invoice format invoiced.

Likewise, and for the purpose of improving efficiency in the Administration, this Agreement gives a mandate to the Ministry of Territorial Policy and Public Administration to lead the definition and development in 2011 of a central service for the management of electronic invoicing for the scope of the General Administration of the State. This management service shall be the only means for the receipt and distribution of electronic invoices, except for clear and duly justified exceptions to be approved by the Standing Committee of the Board of Governors of the Board of Directors. Electronic. This service may also provide storage and custody capabilities for electronic invoices.

On the other hand, the Communication from the European Commission COM (2010) 712 of 2 December 2010, "Taking advantage of e-invoicing in Europe", with the aim of ensuring that e-invoicing is the method In Europe at the latest in 2020, it sets out the following priorities: ensuring legal certainty and clear technical conditions for e-invoicing; encouraging and encouraging the development of invoicing solutions open and interoperable electronics based on a common technical standard, with special emphasis attention to the needs of the SME; and support the use of electronic invoicing through the establishment of organisational structures. Among the latter, the creation by each Member State of a Multilateral National Forum on electronic invoicing is called for.

The Communication from the European Commission cites that the various actors involved in the development of the electronic invoice will have to be represented in a balanced way in this National Multilateral Forum, with a Sufficient involvement of public authorities and users of e-invoicing services, including consumers, small and medium-sized enterprises, and large enterprises.

In response to the request of the European Commission, this Agreement creates the National Multilateral Forum on Electronic Billing in Spain (National Forum).

In this context, and in order to provide decisive support for the implementation of the electronic invoice, the European Commission has agreed, by Decision C (2010) 8467 of 2 December, to set up the European Multilateral Forum on e-invoicing (European Forum), to facilitate the exchange of experience and good practice and to assist the Commission in identifying measures to facilitate the adoption and generalisation of the use of electronic invoice in all Member States. Member States. The European Forum will be composed of representatives of the National Forums and of European associations linked to the development and implementation of the electronic invoice, as well as other organisations and working groups, including the European Central Bank, the European Committee for Standardisation and the Article 29 Working Group on Data Protection. Each Member State shall propose two candidates representing its National Forums at the meetings of the European Forum. This Agreement determines the mechanism for the designation of Spanish representatives at the European Forum.

Under the joint proposal of the Minister of Industry, Tourism and Trade, the Vice-President of the Government for Economic Affairs and Minister for Economic Affairs and Finance and the Deputy Prime Minister for Territorial Policy and Minister for Territorial Policy and Public Administration, the Council of Ministers, at its meeting on 19 August 2011, agrees:

To determine the framework for the exercise of State competences in the field of electronic invoicing, to approve certain measures regarding the dissemination of the use of electronic invoice and the creation of a National Forum Multilateral on electronic invoicing.

To do this, the following measures are taken:

1. The Ministry of Industry, Tourism and Trade shall be the body of the General Administration of the State which shall exercise the State powers in the field of dissemination of the use of the electronic invoice in Spain in the private sector, in particular in the SMEs.

2. The Ministry of Territorial Policy and Public Administration shall be the body of the General Administration of the State which shall exercise the powers in the field of dissemination of the use of electronic invoice in the General Administration of the State.

3. The Technical Commission for the dissemination of the use of the electronic invoice, of a nature, is hereby set up under the provisions of Article 40.3 of Law 6/1997 of 14 April of the Organization and the Functioning of the General Administration of the State. In order to assist the Ministries of Industry, Tourism and Trade and of Territorial Policy and Public Administration in the development of the powers referred to in paragraphs 1 and 2.

4. The Technical Commission shall be composed of a representative appointed by each of the following departments: Ministry of Industry, Tourism and Commerce, Ministry of Territorial Policy and Public Administration and Ministry of Economy and Finance. Its President shall be appointed by the Secretary of State for Telecommunications and the Information Society. In cases of vacancy, absence, illness or other legal cause, the President will be replaced by the representative of the Ministry of Industry, Tourism and Trade. The members of the Technical Commission shall be part of the National Forum referred to in paragraph 5. He shall act as an official of the Secretariat of State of Telecommunications and the Information Society designated by the President.

5. The National Multilateral Forum on Electronic Billing (hereinafter the National Forum) is hereby established under the provisions of Article 40.3 of Law 6/1997 of 14 April of the Organization and the Functioning of the General Administration of the State. which shall have an advisory status in respect of electronic invoicing. This Forum will be chaired by the Secretary of State for Telecommunications and the Information Society. In cases of vacancy, absence, disease or other legal cause, the President shall be replaced by the President of the Technical Commission referred to in paragraph 4.

6. The National Forum shall be composed of the members of the Technical Commission regulated in points 3 and 4, as well as a representative for each of the following entities designated by the Secretary of State for Telecommunications and the Society of the Information on a proposal from the entities concerned:

a) Multisectoral Association of Electronics Companies, Information and Communication Technologies, Telecommunications and Digital Content (AMETIC).

b) National Association of Internet Companies (ANEI).

c) Spanish Association of Telecommunications and Information Society Users (AUTELSI).

d) Spanish Digital Economy Association (ADIGITAL).

e) Consumers and Users Council (CCU).

f) Interbank Cooperation Centre (JRC).

g) Spanish Confederation of Business Organisations (CEOE).

Also, representatives of the Permanent Commission of the Telecommunications Advisory Council and the Information Society of the Autonomous Communities and the Spanish Federation of the Spanish Federation will be able to participate in the National Forum. Municipalities and Provinces.

The President of the National Forum may invite the meetings and works of the Forum to the experts in the field that he considers relevant.

An official of the Secretariat of State of Telecommunications and the Information Society appointed by the President shall act as Secretary.

7. The activity of the National Forum will take place in the following areas:

a) Propose initiatives to promote the adoption of the electronic invoice in Spain, in areas such as normative or standardization and interoperability.

b) Assessor in the elaboration and implementation of actions for the dissemination of the use of electronic invoice in Spain.

c) Collaborate on actions to disseminate the use of electronic invoice in Spain, in particular in the field of SMEs.

d) Facilitate the exchange of experiences and good practices in the process of development and implementation of the electronic invoice in Spain.

e) Making, as appropriate, analyses and studies on the adoption of the electronic invoice in the various economic sectors.

8. The Secretary of State for Telecommunications and the Information Society shall appoint two representatives at the European Forum set up by the Commission Decision of 2 December 2010 establishing a Multilateral Forum European on Electronic Billing.

9. The Ministry of Territorial Policy and Public Administration, through the Secretariat of State for the Civil Service, will lead the definition and development in 2011 of a central service of management of electronic invoicing for the field of the bodies of the General Administration of the State, its autonomous bodies and state agencies, as defined in Law 28/2006 of 18 July, of State agencies for the improvement of public services. This management service shall be the only means for the receipt and distribution of electronic invoices, except for clear and duly justified exceptions, which shall be approved by the Standing Committee of the Board of Governors of the Board of Directors. Electronic. This service may also provide storage and custody capabilities for electronic invoices.

10. The Ministry of Industry, Tourism and Trade, through the Secretariat of State of Telecommunications and the Information Society, will continue to promote in 2011 the use of the electronic invoice with actions of information destined to citizens and the generation of didactic content in relation to the implementation of the electronic invoice.

The implementation of these measures will be done without an increase in the cost of functioning of the affected bodies and will not increase public expenditure. The establishment and operation of the bodies set up here shall be assisted with the personal, technical and budgetary resources assigned to the higher body in which they are integrated. The intended collegiate bodies shall adjust their operation to the provisions laid down in Chapter II of Title II of the Law on the Legal Regime of Public Administrations and the Common Administrative Procedure.