The Ministry of Finance and Public Administration (MINHAP) has drafted a document with answers to the most common queries and doubts about application of the Law on electronic invoicing (Law 25/2013). According to this regulation, use of Facturae will be mandatory as of 15 January 2015 for all invoices for amounts over 5000 euros, although some changes are already evident. Since last January, the Public Sector has an accounting register for invoices, with the aim of achieving a more immediate understanding of the economic reality.
The FAQs document published by MINHAP raises questions related with file construction, communication with Public Administrations, identification of incidents and troubleshooting. Some of the most significant aspects include:
- Invoices must contain three new fields: accounting office, management organ and processing unit. MINHAP recommends including the codes of these administrative bodies in all invoices issued in 2014 to facilitate internal administrative procedures.
- Administrations already using electronic billing, but in a different format to that laid down in Law 25/2013 of 27 December, must adapt to the new compulsory scheme.
- Issuing an electronic invoice will not be mandatory for amounts up to €5000. Nevertheless, the supplier may do so voluntarily.
- Under the new law, the government may request additional information to the invoice (copies of goods receipt notices, orders, etc.) in the same way as before.
- In the event of any incident or error, the managing body shall notify the company. In the invoice return procedure, the reasons for return shall be specified.
- The supplier may check the status of their invoice throughout the process, from registration until payment.
- The current operating points will no longer serve as entry registry for invoices. As stipulated in Articles 6 and 11 of Law 25/2013 of 27 December, the general point of entry for electronic invoices will be the only one.