Please use this identifier to cite or link to this item:

http://hdl.handle.net/10609/68596
Title: E-invoice regulation in the public sector
La regulación de la factura electrónica en el sector público
La regulació de la factura electrònica en el sector públic
Author: Delgado García, Ana María  
Keywords: E-invoice
public sector
e-administration
taxation
late payment
Issue Date: 2-Jun-2014
Publisher: Universitat Oberta de Catalunya
Published in: 2014;18
Abstract: The regulation of e-invoice use in the public sector was recently amended by Law 25/2013 (27 December) on fostering the e-invoice and creating a register of invoices in the public sector. This statute aims primarily at reducing late payment in the public sector by fostering the use of the e-invoice and creating a register of invoices to streamline vendor payment procedures and provide more detailed information on due invoices. It also regulates aspects including a register for invoices and the invoice processing procedure in the public sector, the effects of receiving an e-invoice, the powers of the control bodies and collaboration with the Spanish Tax Administration Agency, the validity of the e-invoice in the public sector and its effects for taxation, the exchange of information between the tax office and public payment bodies on their debtors and on payments to venders, the e-invoice for companies providing services to the public in general of special economic significance, and the enforceable effectiveness of the e-invoice.
Description: Peer-reviewed
Language: English
URI: http://hdl.handle.net/10609/68596
Appears in Collections:2014, no. 18
Articles

Share:
Export:
Files in This Item:
File Description SizeFormat 
2306-9150-1-PB.pdfspanish version462.35 kBAdobe PDFView/Open

This item is licensed under a Creative Commons License Creative Commons