Certified Digitalized Invoices

In the first part of this article we first enter into the definition of what is a digital certificate, is related to the electronic signature and explain the role that have the entities with the right to issue digital certificates, the certification authorities. In this second part we will focus on developing how the digital certificate and the certified scanning of invoices are complemented. The digital certificate and the certified scanning of invoices the need to manage the high number invoices and receipts associated with the business activity of a company, means assume costs associated with printing, shipping and handling of the document, leading rigged an approximate expenditure of 1.2 euros per invoice sent and even more for invoice received, especially by the obligations of custody. With the entry into force of the Royal Decree 1496 / 2003 of 28 November, approves the regulation which regulates the obligations of billing, promotes the possibility of sending invoices by electronic means, allowing a very significant cost saving. Equally, after the publication of the order EHA 962/2007 of 10 April it is possible to destroy the invoices received on paper if previously completed a digitalization process certified that gets signed digital copies electronically through an approved scanning software.

The EHA/962/2007 standard, April 10, 2007 defines digitalization as the process by which, applying photoelectric techniques or scanner, converts an image contained in a paper in a coded digital image document. Through the certified scanning, invoices are kept in electronic format with full tax and legal validity, with what the paper originals can be definitely eliminated. In Spain, the certified invoices digitization is the process that allows to obtain digital copies of invoices with original value.

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