23 May What is the certified digitization of invoices?
For years now, one of my services has been to audit computer applications that scan invoices to transform them into digital, so that the process ensures the digital signature under certain conditions, the quality guarantee of documentary custody, the ability to consult and Filtered by the user, as well as the closing of the period of invoices received. In this post I want to review the process and the guarantees offered by the certified digitization of invoices.
What is the certified digitization of invoices?
It is the technological process that allows, through the application of photo-electronic or scanner techniques, to convert the image contained in a paper document to a digital image encoded according to one of the standard formats in common use and with a level of resolution that are admitted by the State Tax Administration Agency. For this, it is necessary to use digitizing software approved by the Tax Agency. It is included in article 7 of Order EHA / 962/2007.
What steps must be followed to homologate certified digitizing software?
It is included in article 7 of Order EHA / 962/2007. Send the corresponding documentation, which proves that the requirements set forth in section 2 of article 7 of the aforementioned Order are met, to the Director of the IT Department of the State Agency for Tax Administration.
What is the process I carry out to standardize these solutions?
I work a process based on 5 phases, what I call a closed project.
Phase 1. Training the developer team.
In this first phase, I train my client’s computer team, and the business team, in the entire process, which, in summary, is about invoice scanning, image improvement, metadata and signature, database registration, viewer and period closure .
Once we have finished this training, the team knows the GAPS that are far from its computerized solution from the one necessary for approval. Sometimes the client starts from scratch with which this training is similar to a consultancy.
Phase 2. Follow-up
My client, generally IT development companies, asks me during the development any questions that I have, we monitor the progress and we plan the final audit.
Phase 3. Audit.
In this phase, I audit the software, verifying the checklist of controls that must be fulfilled, as well as managing compliance with the image chain of custody, secure storage, backup copies and other elements that I consider essential to pass this audit.
Phase 4. Documentation.
Although this phase I am preparing as the rest of the phases progress, at the end it is when I have all the evidence to make up the 5 documents that I present to the AEAT. I am in charge of carrying out all the documentation. This way of working is essential so that the client only worries about the development of the requirements set by the AEAT.
Phase 5. Presentation before the AEAT
I give the documents to my clients, each one signs the ones corresponding to their responsibility and I also give the URL for my clients to upload the documentation.
Phase 6. Waiting period
In approximately 2 weeks my clients reach homologation. If not, contact the AEAT to follow up.
Conclusion
With a 100% success rate in my certified invoice digitization approval audits, my clients obtain the approval in a few weeks, only worrying about IT development.
Luis Vilanova Blanco. Certified digitalization of invoices auditor.
+34 606954593
digitalizacioncertificada@luisvilanova.es