The additional provision one of the draft order regulating the functional and technical requirements of the accounting register of invoices establishes the particular features of the accounting register of invoices of the General State Administration and its bodies and agencies as follows:
- 1. The accounting register of invoices of the General State Administration and the ones corresponding to each of its State administrative public bodies within the scope of application of the Bill to encourage electronic invoicing and create an accounting register of invoices in the public sector will meet the conditions and functional and technical requirements established in this Order with the following particular features:
- a) The State Controller’s Office will be the competent body for:
- 1º Managing, administering and maintaining the Accounting Register of Invoices of the General State Administration.
- 2º Defining the system specifications.
- 3º Determining the standardised technical conditions for the interfaces of the accounting register of invoices with the financial/budgetary management systems of the processing units involved in processing the electronic invoices.
- b) Managing, administering and maintaining the accounting register of invoices of each of the State’s public administrative bodies will be the responsibility of the organisation’s management centre or accounts management body.
- c) Managing and updating the list of management bodies and processing units and the person responsible for files and administrator users of each processing unit in the accounting information system will be carried out by the corresponding accounts office.
- d) The processing units and control bodies will establish, if necessary, in their own management systems, correspondence between the coding established for management bodies and processing units in the ARI, based on the of the Secretary of State for Public Administrations’ DIR3 directory of administrative units and those used in their respective systems.
- e) The management of processing units users with access allowed to the corresponding ARI and the corresponding access profiles will be the responsibility of the administrator user designated by each processing unit. This administrator user will also manage the assignment of management bodies to which it will provide services for these purposes in the accounting information system.
- f) When the accreditation of system access by a user or a management system from management bodies or their processing units requires a recognised electronic certificate, this must be issued by a certification service provider appearing in the Trusted Services List (TSL) published by the Ministry of Industry, Energy and Tourism and be accepted by the certificate verification platform of the Secretary of State for Public Administrations, established in article 21.3 of the Electronic Access by Citizens to Public Services Act 11/2007.
- g) When there are structural changes or administrative reorganisations causing changes in the codings of accounts offices, management bodies and processing units, the provisions for the purposes established by the State Controller’s Office will apply.
- 2. Noting the acceptance or rejection and return of invoices by the management body in the accounting register of invoices.
- a) When it is appropriate to accept the invoice, the processing unit will note acceptance of the invoice as a result of the obligation acknowledgement corresponding to the invoice in the ARI using the electronic means provided for the purpose by the accounting office, recording the date when the acceptance occurred.
- b) In the same way, when acceptance is not appropriate, the processing unit will note rejection of the invoice and its return via the accounts office using the electronic means provided for the purpose by the accounts office and noting the date when the rejection occurred.
- 3. Noting the obligation associated with invoices and their payment in the accounting register of invoices.
- a) For direct payment invoices which have been duly accepted, a record will be left in the ARI, preferably automatically, of the accounting operation number registered in the respective accounting information system as a result of the obligation acknowledgement, the dates of the obligation and the subsequent payment. For these purposes, both the obligation acknowledgement operation and the actual payment will identify the associated invoice or invoices using the corresponding ARI codes.
- b) When invoices are processed as imprest fund advances or payments to be justified, the processing unit will note, for each invoice, in the ARI, the draft number of payments to be justified and the date of payment of the invoice, using the electronic means prepared for the purpose, as appropriate.
- 4. Acogiéndose a la posibilidad de exclusión reglamentaria prevista en la Ley 25/2013, de 27 de diciembre, de impulso de la factura electrónica y creación del registro contable de facturas en el Sector Público, publicada en el BOE el 28 de diciembre de 2013, se excluye de la obligación de anotación en el registro contable de facturas de la Administración General del Estado y de las entidades, entes y organismos vinculados o dependientes
- a) paper invoices for a sum of up to 5,000 euros.
- b) electronic and paper invoices issued by service providers from outside the General State Administration until the use of electronic invoices has become consolidated and the appropriate means and systems for their reception by these services are available.