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FAQs

Article 7 of Order EHA/962/2007 includes aspects relating to the certified digitalisation of paper invoices. The aforementioned article states that the application for approval of certified digitalisation software can be made by companies resident in Spain or the European Union.

It is the technological process that allows, through the application of photo-electronic or scanning techniques, to convert the image contained in a paper document into a digital image encoded according to one of the standard formats in common use and with a level of resolution that is accepted by the State Tax Administration Agency. To do this, it is necessary to use digitalisation software approved by the Tax Agency. It is included in article 7 of Order EHA/962/2007.

It is included in article 7 of Order EHA/962/2007. Send the corresponding documentation, which proves that the requirements set out in section 2 of article 7 of the aforementioned Order have been met, to the Director of the IT Department of the State Tax Administration Agency.

The documentation can be submitted at any Registry Office in accordance with the provisions of article 16 of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations (BOE 02-10-2015)

It is included in article 7 of Order EHA/962/2007, section 3. The application for approval of certified digitalisation software must include:

  • Responsible declaration of compliance with the requirements set out in Order EHA/962/2007.
  • Supporting documentation consisting of:
    • Description of the technical standards on which the certified digitalisation procedure is based, as well as the protocols or standards and procedures for security, control and operation related to the creation and consultation of the document database.
    • The Quality Management Plan that is carried out throughout the entire digitalization and signature process, and its influence on the obtained image and its metadata, as well as the description of the maintenance of the devices.
    • A report issued by an independent IT auditing entity, with proven technical solvency in the field of analysis and evaluation of the activity carried out, expressing an opinion on compliance by the requesting entity with the conditions established in the aforementioned Order.

The resolution period is six months, counting from the date of submission of the application to the Registry. If the verification has not been completed within this period, or no express resolution has been issued, the application may be deemed to have been rejected due to administrative silence.