What Order EHA/962/2007 allows
Its article 7 governs certified digitisation: it allows replacing the paper invoice with its electronic image and destroying the original, provided the process uses software approved by the Spanish Tax Agency.
The image must be faithful and complete, be electronically signed and be linked to a database holding the invoice data.
What you need beyond a scanner
A documented procedure describing how digitisation is done, who does it and what controls are in place.
Full and prompt access for the Tax Agency to the database and the images, with the ability to download and to consult remotely.
The usual mistake
Scanning into a shared folder is not certified digitisation. Without approved software and without a signature, the paper original remains the document you have to keep.
What an auditor usually asks for
- Digitisation software approved by the Spanish Tax Agency
- Electronic signature on the digitised image
- Linked database holding each invoice's data
- Digitisation procedure documented and actually followed
How the digitised archive is organised in Kimobox
- 1Define the folder structure and metadata by financial year, series and supplier.
- 2Link each image to the extracted data so it can be searched by amount, date or tax number.
- 3Restrict who can delete documents and keep a log of those actions.
An image without its data is a digital filing cabinet; with the data it becomes a searchable archive.
Where each figure comes from
References to the official text in force. If a standard is revised, this page is updated and the review date says so.
- Royal Decree 1007/2023, regulation on the requirements for invoicing software BOE-A-2023-24840 · 06/12/2023
- Law 18/2022 on business creation and growth (article 12) BOE-A-2022-15818 · 29/09/2022
- Order EHA/962/2007 on electronic invoicing and electronic retention of invoices BOE-A-2007-7411 · 14/04/2007
- Spanish Tax Agency: invoicing systems and Verifactu Agencia Tributaria · —