The invoice is created in a computer application containing the mandatory fields required for all invoices, and is stored in a data file.
Once the invoice has been created, it is signed electronically , preferably using the digital certificate owned by the invoice issuer.
The electronic invoicing process affects both the person who issues the digital invoice and the recipient of the invoice.
The issuer's obligations are:
Create the invoice in digital file format.
Guarantee access to the invoice, viewing and searching, as well as copying or downloading it, and printing it.
Keep invoice data.
Record the invoice.
Ensure the authenticity, integrity and legibility of the invoice.
The obligations of the receiver are:
Receive the invoice, ensuring that guatemala phone data it meets the minimum requirements and that the electronic signature is secure.
Keep the invoice received in its original format.
Ensure readability in the original format.
Ensure access to the invoice for viewing, searching, copying or downloading, and printing.
Conversion procedure
Just as we can convert an electronic invoice to paper and keep it in the traditional way (printing), there is also the reverse process of converting a paper invoice to an electronic format (scanning).
Both document scanning, which digitizes the analogue, and electronic invoice printing, which “analogizes” the digital, must meet certain requirements so that the entire process is properly certified.
What kind of tools does this certification provide? Broadly speaking, two tools are used:
A hardware , that is, a scanner that allows the digitalization of documents.
An approved scanning software that can generate a barcode called “PDF-417 ” for printing digital documents, respecting each and every one of their properties.
Regulatory framework
In order to address the implementation of an electronic billing system, it is necessary to first know what the regulatory framework is that governs all the key elements involved in this telematic procedure.
Law 56/2007 on Measures to Promote the Information Society (LISI), which provides guidelines for electronic or telematic communications between companies and their customers.
Law 34/2002 on Information Society Services and Electronic Commerce (LSSICE).
Law 59/2003 on electronic signatures, which regulates aspects related to various matters, including electronic certificates, certification service providers and the sanctioning procedure, among others.
Law 25/2013 on the promotion of electronic invoicing and the creation of the accounting register of invoices in the Public Sector.
Royal Decree 1619/2012 regulating billing obligations.
Order EHA/962/2007 developing the provisions on electronic invoicing and electronic storage of invoices.
Now that you know the basics to get started with electronic invoicing, we encourage you to sign up for our online training course Digital Invoice . It will provide you with the knowledge and skills necessary to introduce electronic invoicing in your company or business, both in terms of the issuing and receiving processes, and its integration into accounting systems.
To put it simply, electronic invoicing is done in two phases:
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