Instrucciones en materia de facturación electrónica

INSTRUCTIONS FOR ELECTRONIC INVOICING PRESS HERE TO SEE THE INSTRUCTIONS

Organisation:

Organization of the Local Government's Executive Administration 2019-2023, with a route defined by three elements (DIR-3 CODES): oficina contable (accounting office), órgano gestor (managing body), and unidad tramitadora (processing unit), the last one being the differentiating factor for each circuit.

Instrucciones en materia de Facturación:

1.- The resolution authorizing the expenditure must include the DIR3 codesof the oficina contable (accounting office), órgano gestor (managing body), and unidad tramitadora (processing unit) that identify the corresponding circuit based on the specific processing unit.

2.- Each responsible to agree or disagree should communicate to the creditor the codes DIR3 that define the circuit and the number of the operation that allows the expenditure provision, for all pertinent purposes.

3.- The content and requirements of the invoices will adapt to what is stablished in the articles 6 to 16 of the Real Decreto 1619/2012 (Decree) of the 30th November, where the regulation on invoicing obligations is established, and notwithstanding any other mandatory requirements for different purposes and the possibility of including any further details, they must contain the following data:
a) Number and, if necessary, series.
b) Date of issue.
c) Date of supply if different from Date of issue.
d) NIF, name and surnames, corporate or legal name of the issuer.
e) Name and surnames, corporate or legal name of the recipient (Ayuntamiento de Utrera -> City Council of Utrera).
f) Registered address of both the party obligated to issue the invoice and the recipient of the transactions.
g) Identification of the goods or services provided, with a detailed description of the service, supplies or works that are invoiced, specifying the agreement number or contract file number. In the case of work certificates, there must be an explicit reference to the certificate number invoiced.
h) The date of the supplies, if it is different from the Date of issue of the invoice.
i) Tax base, VAT rate(s) and account withholdings (if there are any).
j) Net amount payable of the invoice.
k) In rectified invoices, the reference to the original invoice and the aspects changed. Credit notes must explicitly state this concept, and the amount must be positive.
l) If the following circumstances occur:

• In VAT-exempt transactions, a reference to the legislation.
• The mention “facturación por el destinatario” (invoicing by the recipient).
• The mention “inversión del sujeto pasivo” (reverse charge).

The Intervención (Internal Department) may, under certain circumstances, ask for the inclusion of additional details that cannot exceed the required ones for the full invoice.
m) The DIR-3 codes corresponding to the signature circuit of the area, service, administrative unit, department, or office to which the contract responsible person is assigned, or which is responsible for providing the approval of the invoice.
n) The transaction number authorizing the expenditure provision (RC, AD, or D, depending on the contract type and invoice amount). This must be in the "Ref. Receptor" field located within the “datos de pago” tab of the Ministry of Finance and Public Administrations’ Electronic Invoicing software. Exceptionally, if no transaction number exists, the applicable budgetary heading must be provided in that field. If the invoice does not include any of the data specified in this INSTRUCTIONS, as detailed herein, the invoice will be REJECTED..

4.- Regarding the approval or rejection of invoices, those responsible for providing approval must simply indicate it within the portafirmas (e-signature folder). In the event of a disagreement, it must be also indicated it in the e-signature folder, detailing the reason for rejection. All the above shall be carried out in compliance with the established Budget Execution.