Archivo de la categoría: Certified digitization

Scanning of inbound paper invoices in Europe


The rules on invoices digitization from paper support to electronic support are not harmonized across the European Union (EU) and European Economic Area (EEA) countries.

After Directive 2010/45/EU and Explanatory notes on VAT invoicing rules, most if not all of the European countries allow for an invoice to be converted from paper to electronic form upon receipt, and to discard the paper version,  subject to certain conditions.

The general rule is to preserve authenticity, integrity and legibility as this preservation rule and these three requirements are the basis of equal treatment of paper invoices and electronic invoices.

Integrity and authenticity can be achieved through business controls  or electronic signatures, when applied to electronic invoices. So, current country by country requirements for invoice scanning varies from “no special requirements” to “electronic signature and something more”.

Some countries have developed a complete set of requirements for invoice scanning, being probably Spain the country in which those requirements are more detailed.

In other countries there are some paper documents scanning framework regulation which applies to any paper document and among them, paper invoices. In those countries it is interesting to know that both approaches can be applied for electronic paper invoices: the national VAT regulation after transposition of  Directive 2010/45/EU and the general regulation for paper documents scanning.

Countries that have published paper document scanning regulations are France, Germany, Italy or Luxembourg, among others.

One of the aspects which differs more is the time in which the invoices have to be kept, to be available in case of an audit or a tax inspection, ranging from 4 to 10 years, and more time in case of special assets.

If some scanning software solution could be used in as many countries as possible, this could be the preferred solution.

Such a invoice digitization software should include a combination of requirements that could be summarized as follows:
paper-invoice-scanning

  • Image quality requirements: resolution, contrast, perspective correction, focus, sharpness, illumination, clarity, faithfulness, completeness.
  • Continuous, uninterrupted  process from image capture to PDF generation including an electronic signature or electronic seal (other file formats are also possible).
  • Capture of relevant data from the invoice or receipt: name of the seller, VAT number, postal address, full amount, tax amount, to be preserved as proof of digitization.
  • Preservation of evidences of digitization process (guaranteeing that wrong captures can be hidden in the system but not deleted).
  • Inclusion of a search engine to facilitate the possibility to find any invoice complying with specific search criteria in case of tax audit or inspection.
  • Integration with company CRM

Some countries, such as Spain requires that those requirements are verified by an auditor, and then submitted to the tax agency which in turn can grant a certification code.

In other countries there are not specific requirements but companies can have peace of mind if they can count on a report stating that the software they are using complies with the national VAT regulation in what could be applied to invoices and receipts scanning.

These could be good reasons to contact EADTrust, which can inform comprehensively about invoice scanning requirements in any European country and certify that some specific software platform complies with the invoice scanning requirements of Country A or Country B.

Conservación Sustitutiva con la norma UNI 11386 – Ideas para la Digitalización Certificada


La preservación digital de documentos analógicos presenta retos que se acometen de forma diferente en diferentes países.

En Italia, esta cuestión ha sido objeto de desarrollos legislativos que han impuesto la adopción de modelos conceptuales y pautas de gestión a lo largo de los años, bajo la denominación de “Conservación Sustitutiva“, concepto similar al de “Digitalización Certificada” adoptado en España.

Uno de los hitos relevantes ha sido la publicación de la norma UNI 11386:2010 Supporto all’Interoperabilità nella Conservazione e nel Recupero degli Oggetti digitali (SInCRO) que podría traducirse “Soporte a la Interoperabilidad en la Conservación y Recuperación de Objetos Digitales (SIncRO)”.

Este estándar es esencialmente un esquema XML diseñado para permitir a los operadores del sector de la preservación digital el uso de una estructura de datos compartida y así lograr un grado razonable de interoperabilidad, y la garantía de un nivel mínimo de calidad en los procesos de retención de documentos.

Acoge algunas disposiciones contenidas en la Resolución CNIPA de 19 de febrero de 2004, n. 11, identificando los elementos de información necesarios para la creación del índice de retención (el llamado “archivo de cierre“) y describiendo tanto la semántica como la articulación por medio del lenguaje XML formal.

La Autoridad Nacional de Unificación Italiana (UNI) estableció en 2009, en el subcomité DIAM/SC11 Gestión de Documentos de Archivo), un grupo de trabajo dedicado, denominado SInCRO (Soporte a la Interoperabilidad en la Conservación y Recuperación de Objetos Digitales ), compuesto por representantes de DigitPA y la Administración Archivistica, así como de investigadores universitarios, empresarios y funcionarios de la Administración Pública, con el objetivo de especificar e integrar la deliberación de CNIPA el 19 de febrero de 2004, n. 11 con las “Reglas técnicas para la reproducción y retención de documentos en soporte óptico” (“Regole tecniche per la riproduzione e conservazione di documenti su supporto ottico”.).

DigitPA fue la denominación de la Agencia Italiana para el impulso de la digitalización a partir de 2009. Con anterioridad su denominación fue Centro nazionale per l’informatica nella pubblica amministrazione, abreviado CNIPA, desde su creación en 2003. A partir del 2012 su denominación pasó a ser Agenzia per l’Italia digitale (AGID).

En palabras de John Michetti Presidente de UNI DIAM SC11 – Gestión de documentos de archivo, tras la publicación de la norma:

“Las normas técnicas para la conservazione sostitutiva  describen con precisión los aspectos procedimentales e indican las responsabilidades de los actores en este proceso, pero no proporcionan detalles técnicos sobre cómo se representan los datos relativos a los objetos de conservación, y no contienen ninguna disposición específica destinada a lograr o promover formas de interoperabilidad. Las normas ofrecen un amplio margen de libertad en su implementación, con la consiguiente proliferación de soluciones y formatos muy alejados de cualquier perspectiva de interoperabilidad, también debido a la ausencia de normas específicas.

Teniendo en cuenta todo ello, el objetivo prioritario del grupo de trabajo UNI SInCRO era definir la estructura del conjunto de datos para apoyar el proceso de  conservazione sostitutiva, identificando los elementos de información necesarios para la creación de un índice de conservación (el llamado “archivo de cierre“) y describiendo tanto su semántica como su articulación, de manera que los operadores del sector puedan utilizar una estructura de datos compartida y lograr un grado satisfactorio de interoperabilidad en los procesos de migración, gracias a la adopción del esquema XML especialmente desarrollado y disponible en el estándar.”

El mecanismo de llevanza en la Digitalización Certificada de facturas se basa en los datos que se recogen en los libros de facturas recibidas, en relación con el IVA, considerando períodos de cierre mensuales o trimestrales según la periodicidad de tributación del IVA adoptada por las empresas.

Amadeus cytric Travel & Expense – Digitalización Certificada


cytric_LogoAmadeus cytric Travel & Expense es una plataforma global para gestión de viajes y gastos orientado a dar servicio a grandes empresas que facilita a los empleados de estas entidades, que viajan por necesidades de negocio, la gestión de forma rápida y sencilla de sus gastos de viaje.

La plataforma permite la reserva online flexible para vuelos, trenes, habitaciones de hotel, alquiler de coches, taxis y traslados, incluida una gama completa de familias de tarifas aéreas y servicios complementarios.

Integra las transacciones realizadas con tarjeta de crédito en el proceso de capturar y revisar los tickets, facturas simplificadas y facturas completas, con una experiencia de usuario sencilla y rápida, que permite presentar hojas de gastos sin demora y agilizar su cobro teniendo en cuenta los recibos y las dietas, según el marco fiscal aplicable al viajero, así como las reglas de negocio propias de su empresa.

Con la aplicación de móvil de cytric, los empleados de una empresa que tienen que viajar, pueden buscar y reservar viajes y alojamientos, revisar sus itinerarios, presentar sus gastos online, acceder a contactos y servicios locales, obtener recibos de gastos, y aprobar o rechazar solicitudes de viajes y de reembolso de gastos.

Optimiza el flujo de trabajo de la agencia de viajes de negocios seleccionada con reglas de validación, registros de auditoría, notificaciones, recordatorios e hilos de discusión automatizados que ayudan a todos los roles involucrados en el proceso de viaje, incluidos viajeros, autorizadores, auditores y contables.

Amadeus ha confiado en EADTrust para realizar la auditoría de Digitalización Certificada de su solución cytric Travel & Expense – Certified Digitization Engine y la ha presentado a la Agencia Tributaria que resolverá sobre la concesión de la Homologación a la plataforma. Un equipo multidisciplinar coordinado con profesionales situados en varios países ha dado forma a un motor de digitalización integrado en la plataforma que permite cumplir con todos los requisitos de la Norma EHA/962/2007 de 10 de abril y la Resolución de 24 de octubre de 2007 de la Agencia Estatal de Administración Tributaria española.

 

Certified Digitization or Certified Scanning


Certified-ScanningThe possibility to scan paper documents in a way that guarantees the exact image of paper original  and allows to discard it appeared in 2007 in Spain, after Order EHA 962/2007 was published.

At that moment only tax related documents were allowed to be scanned using this option. To perform the scanning, a special kind of software named “Certified Scanning Software” was needed.

The following are the requirements that the “Certified Scanning Software” must fulfill to guarantee that the digitized image is a good representation of paper original:

  • The digitization process should be carried out automatically in its entirety, from the moment the system take the picture till the final file including the electronic signature is generated and stored.
  • The possible image optimization process guarantees that all fields and data in the document are perfectly legible and valid for its management. Digital image must respect the original geometry of the document in paper format.
  • The software generates metadata information (in XMP format) in every file with the digitized image including identification reference of the approval granted by the Tax Agency and a timestamp, as well as the name and the version number of the scanning software.
  • The software should register the digitization process in a special database which links the image files with additional information (described in article 64 of Royal Decree 1624/1992) and includes security features to behave as an “append only log” inluding electronic signatures for every accounting period (usually, monthly or quaterly)

Two documents are to be provided for the homologation: “Technical Description” and “Quality Management Manual “. Users are mandated to comply with the usage rules set forth in the “Software Quality Management Manual ”

Other requirements, are:

  • Minimun  resolution of 200 ppi.
  • A limited list of file formats are allowed: ISO 19005 (PDF / A); PNG; JPEG 2000; PDF 5.0 or higher; TIFF 6.0 or higher. (only lossless compression algorithms are allowed, such as LZW)
  • The management and storage system of the digitized documents, must guarantee access and full search of the digitized documents for audit purposes

More information:

Contact EADTrust at +34917160555 if you need ore information.

Spanish Tax Agency software certification: Digitized invoices with legal value


A truly comprehensive Accounts Payable solution should support all invoice incoming channels (including both electronic and paper invoices) while benefiting from electronic invoices archiving.

To allow electronic archiving of paper invoices (with the option to destroy the paper originals), invoice scanning must be compliant with legal requirements, so that digital copies have full legal validity.

Maybe in the future, the requirements for certified scanning will be unified across the European Union, but nowadays only a small number of countries have legal requirements to allow paper documents to be digitized preserving their legal value.

Agencia Estatal de Administración Tributaria (AEAT), the Spanish Tax Agency, has the required regulation in place and holds the authority to approve homologation of Certified Digitization software.

The AEAT homologation process requires the application developer to present an audit report  and other documents to allow AEAT experts to assess the validity of the proposed solution. Call 902 365 612 or +34 91 716 0555 if you need additional information regarding the audit process.

With approved solutions all digitized invoices or other equivalent documents such as tickets or simplified invoices have the same legal validity as paper originals. This allows companies relying on a certified scanning approved solution to destroy paper versions, and benefiting from easier management and cost reductions.

Te basic regulation for certified scanning is defined in Article 7 of Order EHA / 962/2007 of 10th April 2007 and related Tax Agency Resolution of 24th October 2007.

The Certified Digitization process converts the image on a paper document into a digital image secured with an electronic siganture. To comply with Tax oriented digitization regulation, the process must ensure integrity by fully unattended scanning, inserting required metadata and automatically signing the generated files with a valid electronic certificate.

The invoice has to be stored in a digital repository that also fulfills strong integrity requirements (write once, read many) and digitization process control and all invoices should be available without undue delay in case of an audit.

Proper certified digitization systems allow to redesign, streamline and automate processing of documents. These solutions eliminate additive inefficiency by automated data capture from multi-channel (paper, email, OCR, EDI), electronic routing, passing collected data through the process, integration with ERPs solutions.

Advantages of integrated solutions:

  • Reduction of administrative work thanks to automation
  • Reduction of costs related to paper processing and storage.
  • Easy access and quick search results thanks to the document management
  • Streamlining the approval process of the Invoices, benefiting providers with faster payments

 

 

Como digitalizar documentos y destruir los originales


El reto de la digitalización de las entidades públicas y privadas tropieza en la necesidad de conservar los documentos en papel por si fuera preciso recurrir a su valor probatorio.

¿Es posible destruir documentos en papel tras digitalizarlos?

destruir-documentosLa respuesta corta es que, en bastantes casos, si.

Sin embargo hay que matizar que es conveniente realizar un análisis de riesgos regulatorios en función del sector de actividad al que pertenezca la entidad, ya que ciertos documentos no pueden ser destruidos, tras la digitalización.

En particular, los documentos que contengan firmas manuscritas que pudieran tener valor como tales firmas en un proceso litigioso deben conservarse por si se precisara realizar sobre ellos un informe pericial caligráfico.

¿Qué normativa legal existe para la conservación y destrucción de documentos?

Respecto a la conservación de los documentos, una de las normas de referencia más relevantes es el Código de Comercio. En su artículo 30 dispone:

1. Los empresarios conservarán los libros, correspondencia, documentación y justificantes concernientes a su negocio, debidamente ordenados, durante seis años, a partir del último asiento realizado en los libros, salvo lo que se establezca por disposiciones generales o especiales.

2. El cese del empresario en el ejercicio de sus actividades no le exime del deber a que se refiere el párrafo anterior y si hubiese fallecido recaerá sobre sus herederos. En caso de disolución de sociedades, serán sus liquidadores los obligados a cumplir lo prevenido en dicho párrafo.

Los sujetos obligados por la Ley 10/2010 deben conservar durante un período mínimo de diez años la documentación en que se formalice el cumplimiento de las obligaciones establecidas en dicha Ley.

En ciertos casos, podrá realizarse la conservación mediante el uso de tecnologías de la información. Por jemplo, la citada Ley 10/2010 señala en su artículo 25:

(…) los sujetos obligados conservarán (…) las copias de los documentos de identificación a que se refiere el artículo 3.2 en soportes ópticos, magnéticos o electrónicos que garanticen su integridad, la correcta lectura de los datos, la imposibilidad de manipulación y su adecuada conservación y localización.

La Ley 10/2010, de 28 de abril, de prevención del blanqueo de capitales y de la financiación del terrorismo no entra en más detalles sobre la forma de cumplir los requisitos.

Sin embargo, existen diferentes normas sobre digitalizacón certificada a las que hacer referencia según los casos:

  • Para la digitalización certificada de facturas recibidas en papel, la Orden EHA 962/2007 y la RESOLUCIÓN de 24 de octubre de 2007, de la Agencia Estatal de Administración Tributaria, sobre procedimiento para la homologación de software de digitalización contemplado en la Orden EHA/962/2007, de 10 de abril de 2007.
  • Para la digitalización garantizada en el ámbito de las administraciones públicas, el Esquema Nacional de Interoperabilidad y algunas Normas Técnicas de Interoperabilidad, como la de digitalización, la de copiado auténtico, la de documento electrónico administrativo y la de política de firma electrónica.
  • Para la digitalización certificada en el ámbito de la administración de justicia, el RD 1065/2015, y diferentes normas del CTEAJE, como las Bases del EJIS, la política de certificados y firma electrónica y la GIS de digitalización certificada.

¿Qué requisitos debe cumplir el software de digitalización?

El software debera cumplir lo indicado en las normas anteriores.

Si se orienta al ámbito tributario, deberá homologarse por la Agencia Tributaria o por los organismos designados por la normativa tributaria foral equivalente, para lo que será necesario acompañar la solicitud con un informe de audtoría.

El resto de normas no define un organismo de homologación, pero un informe de auditoría puede certificar el cumplimento de los requisitos aplicables.

¿Quien puede realizar informes de auditoría de Digitalización Certificada?

La normativa tributaria se refiere a entidades  de auditoría informática independiente con solvencia técnica acreditada en el ámbito del análisis y la evaluación de la actividad desarrollada. Una de esas entidades es EADTrust con más de 50 auditorás realizadas. Se puede contactar con EADTrust llamando al 917160555,

¿Es posible encontrar más información sobre Digitalización Certificada y Garantizada?

Si.

En los siguientes enlaces puede encontrar información de interés:

Scanning of inbound paper invoices in Europe shoul be harmonized


certified-digitizationThe rules on conversion of invoices and receipts from paper to digital support are not harmonized across the EU and EEA. And should.

Thus, even though the majority of EU and EEA countries allow for an invoice to be converted from paper to electronic form upon receipt, and allow to discard the paper version, this is often permitted only subject to certain conditions. One of these conditions is well founded in the general invoicing rules of the VAT Directive 2006/112/EC  (after changes defined in Directive 45/2010) and present in all countries either explicitly or implicitly, namely to ensure the authenticity, integrity and legibility of the invoice during and after conversion.

Other requirements may lead to discourage the paper-to-digital conversion where the tax authorities impose the pre-condition to store the original paper invoice for a given period of time in parallel with the scanned version.

There are also still a small number of countries in Europe that do not allow for conversion of received paper invoices.

In Spain, scanning of inbound paper invoices, is allowed with the coined term of “Certified Digitization” and described in Order EHA/962/2007 which develops certain provisions on electronic invoicing and electronic storage of invoices. Certified digitization has been fostered by the Spanish Tax Agency since 2007, and nowadays accounts more than 100 certified solutions.

Regulation (EU) No 910/2014 harmonizes electronic signature and other Trust Services across all european countries. Maybe in future revision one of the harmonized Trust Services could be Certified digitization of documents and requirements could be common for all countries regardless of the documets being invoices or not.

Call EADTrust if you need additional inforation. Call +34 91716055

Certified digitization of invoices


certified-digitizationIn Spain, Certified Digitization of Invoices is a computer process that allows to get digital  true copies of invoices with the same legal value as the paper based original, so the existing legislation allows to eliminate paper invoices from which the digitized invoices are obtained. The computer environment must include a Secure Data Base, which allows users and auditors to access and retrieve instantly any invoice for tax inspection or auditing purposes.

Electronic invoicing is regulated by the  Royal Decree 1619/2012 of 30 November 2012 approving the regulation of billing obligations with some provisiones defined in OrdinanceOrder EHA/962/2007 Order of 10 April 2007 implementing certain provisionsregarding electronic invoicing and storage of invoices contained in RoyalDecree 1496/2003 of 28 November 2003 approving the regulation  governing invoicing obligations.

Royal Decree 1496/2003 of 28 November was repealed by Royal Decree 1619/2012 of 30 November but the rules developed while it was of application, are still valid nowadays.

According to aforementioned RD 1619/2012 electronic invoices and digitized invoices ought to be electronically signed. “It will be valid a qualified electronic signature, as defined under Article 3.3 of Law 59/2003 of 19 December on electronic signature”. A qualified signature is an advanced electronic signature based on a qualified certificate and generated by a secure signature creation device.

The Tax Agency Resolution of 24 October 2007, published in the Official State gazette (BOE) of 1 November 2007, on the procedure for approving the software for the certified digitisation of invoices set out in Article 7 of Order EHA/ 962/2007 of 10 April 2007, requires that for the digitisation software to be approved, an application must be presented to the Director of the Tax Information Department in any registry office, in which the applicant must provide a statement of compliance declaring that the software complies with the regulations, including several documents: (1) technical documentation describing the software, (2) the auditor’s report on the assessment of the software and (3) the quality management plan,plus a CD-ROM with information in digital format and a CD-ROM with a copy of the software, as per Article 8 of the aforementioned Resolution. If the documentation and software comply with regulations, a resolution will be issued with the approval, including the reference code that is to be included in every digitized invoice as metadata.

Once AEAT approves the Certified Digitization software, the electronic signed image that is obtained through digitization via such a software keeps the same validity as any paper invoice when it comes to tax purposes.

Certified digitization process involves the use of photo-electric techniques as those implemented in scanners or photo cameras, to convert the image on a paper document into a digital image encoded according to standard formats widely used and with a resolution level higher than 200 ppp acording to information published in the web page of the spanish tax Agency AEAT.

As a consequence, the destruction of large amounts of paper in the form of original documents could be authorized, leading to savings in document and file handling as well as a reduction of indirect tax related costs.

The legal and technical environment of electronic invoicing and certified digitizing (including electronic signature) in Spain is described in the book Electronic invoicing.

Although the book is from 2010, it is still valid in general terms (with minor details after new legislation have been published since 2010).

If you need advice or assessment regarding Software Approval Process, technical implementation details or legal procedures don´t hesitate to contact EAD Trust (European Agency of Digital Trust) that can help to comply with any requirements. You can do it by calling the phone number:+34 91 7160555

Certified Digitization


In Spain, Certified Digitization of Invoices is a computer process though which one can get digital  true copies of invoices with the same legal value as the paper based original, so the existing legislation allows to destroy paper invoices from which the digitised images have been captured. The computer environment must include a Secure Data Base, which allows users and auditors to access and retrieve instantly all invoices even for tax inspection or audit.

This process is only possible if the company that performs the digitisation uses a certified software approved by the spanish tax Agency and adheres to the provisions of the Quality Plan managed as a contract by the software supplier.

Software Publishers willing to certify their software should apply to the  Tax Office attaching technical information describing the software and an assessment report from a specialist auditor in accordance to the Ordinance EHA 962/2007 and Resolution of 24 October on the procedure for the approval of invoices digitization software.

If you need advice or guidelines regarding these legal procedures don´t hesitate to contact EAD Trust (European Agency of Digital Trust) that can guide your company to fulfill all certified digitization  requirements and to get Tax Agency approval.

Call now to:+34 91 7160555