The accounting register of invoices established in article 8 of the Promotion of Electronic Invoicing and Creation of a Public Sector Accounting Register of Invoices Act 25/2013, dated 27 December, published in the BOE on 28 December 2013 will be a key instrument for the strict accounting control of invoices received by the administrations in order to achieve greater confidence in public accounting and improve control of bad debt involving public administrations.