The electronic invoice process is similar to the traditional invoice process. The SME issues an invoice to the recipient in which there consists the date of the invoice and the electronic signature of the issuer.
The obligations of the parts are
- To watch over received invoices.
- To guarantee the legitimity of original format.
- To guarantee the full acces to the invoices, allowing the search, the visualization, copy and dowload.
- To have software to check the signature and the identity of the issuer.
- To conservate the printed signature and the issued invoices.
- To be interested in the issue of invoices.
- To use a certificate approved by the Tax Administration.
- To guarantee the conservation of issued invoices.
- To guarantee the legitimilty of original document format.
- To guarantee complete access to the invoices: search, visualization, copy and/or download.