Certified digitization

Ditch the paper, legally

Certified digitization of invoices and receipts compliant with Spanish Tax Agency (AEAT) rules: the electronic copy replaces the paper original, and AI extracts the data for accounting.

What it allows and what the tax agency requires

Certified digitisation is the procedure, governed by Spanish Order EHA/962/2007 and developed by the tax agency, that allows a paper invoice to be replaced by its electronic image and the original destroyed. It requires approved software, signing of the resulting file, and a database linking image to accounting entry. Kimobox covers that circuit and adds AI data extraction so the invoice reaches the ERP with its lines already identified.

Content reviewed on 25 August 2026

Governing rule: Order EHA/962/2007, art. 7 Developed by the AEAT resolution of 24 October 2007
Key requirement: Approved digitisation software Approval is granted by the tax agency to the program, not to the company
Effect: Allows destroying the paper original The signed image acquires the evidential value of the original
Invoicing systems: RD 1007/2023 (Verifactu) Deadlines set by RD 254/2025: 1 January 2026 for corporate income taxpayers and 1 July 2026 for the rest
B2B e-invoicing: Art. 12 of Law 18/2022 The Crea y Crece Act; enforceability depends on its implementing regulation

Certified capture

Approved software: the image carries the same legal value as the paper.

AI extraction

Vendor, tax base, VAT, withholding and due date recognized automatically.

Approval workflow

Sign-off by manager, cost center and project.

Straight to accounting

A proposed entry sent to your ERP with no retyping.

What it solves

From inbox to accounting entry

Intake by email, scanner or mobile
Automatic matching against order and delivery note
Detection of duplicates and off-order invoices
Approval by amount, vendor and cost center
Electronic archive with content search
Retention compliant with tax deadlines

Regulatory framework

Compliant with Spain's Tax Agency requirements

Agencia Tributaria (AEAT)

Certified digitization follows the technical requirements set by Spain's Tax Agency.

Real examples

From the filing cabinet to the ledger entry

Distribution · 1,200 invoices a month

Keying purchase invoices by hand

Before Two people enter supplier, net, VAT and account invoice by invoice. Errors surface when the quarter is reconciled.

After The invoice arrives by email or scanner, the AI identifies supplier, amounts and taxes, and the entry is proposed against that supplier's history. The person reviews rather than types.

Construction · dispersed sites

Delivery notes that never reach the office

Before The note travels in the site manager's folder until somebody takes it to admin. Sometimes it takes a month; sometimes it never turns up.

After Photographed on site the same day and linked to its order and cost centre. The monthly close stops waiting for paper.

Small manufacturer

Metres of filing required by tax law

Before Four years of paper invoices occupying a room, just in case.

After Certified digitisation and destruction of the original with regulatory backing. What is kept is the signed image, searchable and findable.

Vocabulary

Electronic invoicing concepts

Certified digitisation: Producing the image of a paper document using tax-agency-approved software, with the result signed, which allows the original to be dispensed with.
Electronic invoice: An invoice issued and received in a structured electronic format. Not the same as a PDF emailed across: what defines it is that the data is machine-processable.
Verifactu: The mode of invoicing software that submits invoicing records to the Spanish tax agency continuously, governed by Royal Decree 1007/2023.
Facturae: The Spanish XML electronic invoice format, mandatory for invoicing public authorities through the FACe platform.
Invoicing record: A chained, tamper-evident entry the system generates for each invoice issued, carrying the fingerprint of the previous one. It is what prevents deleting an invoice without a trace.

Frequently asked questions

What people ask us before getting started

Can I destroy the paper?

Yes, with certified digitization by approved software, meeting AEAT requirements.

Does it handle e-invoices?

Yes, it processes both digitized paper invoices and structured electronic invoices.

Does it match against orders?

Matching against the order and delivery note is automatic and flags any deviations.

What does the Spanish tax agency require before paper can be destroyed?

That digitisation is done with software it has approved, that the result is signed, and that a database links the image to its record. It is set out in art. 7 of Order EHA/962/2007 and in the AEAT resolution of October 2007.

What is Verifactu and who does it affect?

It is the mode of invoicing software that submits invoicing records to the tax agency continuously, governed by RD 1007/2023. The deadlines were set by RD 254/2025: 1 January 2026 for corporate income taxpayers and 1 July 2026 for everyone else.

Is a PDF by email an electronic invoice?

Not strictly. What defines an electronic invoice is that the data is structured and machine-processable, as in the Facturae format. A PDF is an image somebody has to interpret.

How do you avoid paying the same invoice twice?

With duplicate detection by supplier, number and date, plus checks against the purchase order and delivery note. It is one of the most appreciated validations at high volume.

How long must invoices be kept?

Four years, under the general tax limitation period of art. 66 of the Spanish General Tax Act, without prejudice to longer periods imposed by other obligations, such as company law.

Bring us a tricky invoice and we'll process it live

We'll show you the module running with data similar to yours.

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Keep exploring

Sources

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.

Order EHA/962/2007, art. 7 (certified digitisation of invoices) BOE-A-2007-7411 · 14 April 2007
Royal Decree 1007/2023 on requirements for invoicing software systems BOE-A-2023-24840 · 6 December 2023
Law 18/2022 on business creation and growth, art. 12 BOE-A-2022-15818 · 29 September 2022
Information on invoicing software systems and Verifactu Spanish Tax Agency · Electronic office

Certified invoice digitization and document management

Kimobox's certified invoice digitization lets you replace the original paper document with its electronic copy in line with Spanish Tax Agency requirements, with automatic data extraction powered by AI.

The supplier invoice workflow includes intake by email, scanner or mobile, automatic matching against orders and delivery notes, duplicate detection, approval by cost center, and export of the accounting entry to the ERP.