Frequently asked questions about Easyap

Easyap specializes in managing the invoicing process with third parties. For over 25 years, it has been offering services focused on improving invoice sending and receiving processes. Using internally developed tools, easyap helps companies automate and optimize their electronic invoicing workflows.

Yes, easyapIP is compatible with any accounting or ERP system. It is an external application that adapts to the file format required to integrate with customer systems. It can receive data (inputs) and send processed information (outputs), connecting to both accounting and operational systems. Easyap works with the leading ERPs on the market, such as SAP, PeopleSoft, Navision, JD Edwards, and Contaplus, as well as with each company's internal developments.

No, easyap does not sell software. It is a service company specializing in improving Accounts Payable and Electronic Invoicing processes. It offers its own tools that are made available to customers as part of the service, and also provides support in administrative and accounting tasks according to the scope of the contract.

For example, easyap can handle scanning, OCR, and document management for invoices, as well as their coding and formatting. However, it does not perform invoice approval tasks.

Easyap is a pioneering company with over 25 years of experience in managed accounts payable and electronic invoicing services. It has worked with companies of various sizes and sectors, helping them to optimize their invoice processing procedures. Thanks to its focus on efficiency and results, its clients have achieved significant improvements and sustained savings, with long-term collaborative relationships.

easyap services are marketed under a flexible and adaptable model. There are no user licenses or maintenance costs. The price varies according to the volume of documents processed and the outsourced tasks to be delegated. This allows customers to pay only for the actual use of the platform and the services contracted.

The easyapIP platform stands out in the market for:

• have more than 20 years of experience
• specialization in finance with expert profiles
• cost savings
• continuous process improvement
• full visibility
• operation without physical boundaries
• release of internal resources.

Easyap offers services in Europe, including Scandinavian countries, as well as in North America and Latin America.

In each country, it adapts its processes to current legislation and complies with approved protocols.

The easyap solution is aimed at any business sector with a finance department, as it can benefit all companies by optimizing their financial processes.

Easyap is a modular platform that includes several modules:

• issuing and receiving electronic invoices
• employee expense management
• Processing invoices using workflows.

EasyEI is an electronic invoicing platform that allows you to issue invoices to customers and receive invoices from suppliers.
Main features:

• No software installation required.
• 100% variable cost, paid only for invoices issued or received.
• Multi-format support: allows you to issue and receive invoices in formats such as Facturae, XML, EDI, web invoices, and even paper.
• Sign up online in 5 minutes.

The platform allows you to issue electronic invoices to all your customers, adapting to the format that each customer can receive. It also offers added value by attaching an accounting file to the invoice, which facilitates automatic accounting in the recipient's ERP. The platform manages this process, freeing both the issuer and the recipient from additional developments.

Electronic invoicing offers multiple advantages:

• Invoices are generated, sent, and received immediately, reducing processing times to a minimum.
• eliminates shipping costs such as envelopes and stamps
• guarantees reliable receipt of invoices and prevents losses by storing them on the easyapIP portal. In addition, with workflow modules, it allows you to automate reconciliation and approval processes, facilitating automatic accounting without human intervention.

The easyap electronic invoicing portal allows you to issue invoices in two ways:

1. manually entering data into a web interface
2. by automatically uploading files from the user's ERP. The platform is compatible with any file format, facilitating transmission and reception regardless of the system used.

The easyapIP platform manages all of a user's invoices, both those received from suppliers and those issued to customers. It completes the invoice cycle until it is recorded in the ERP, sends invoices electronically in the format that each customer can receive, and stores them to comply with legal requirements.

The implementation process for easyapEI is quick and easy. It is carried out entirely online and only requires customized configuration according to each client's specific needs to be up and running in no time.

On the easyapEI portal, you can receive invoices in any format, whether electronic (Facturae, XML, EDI, etc.) or PDF.

It also has OCR and validation functionality to process invoices in PDF and paper format (after scanning). Easyap also offers a paper invoice scanning service.

The easyapEI portal allows you to receive any type of invoice, whether in electronic format (Facturae, XML, EDI, among others) or PDF, regardless of the format. It also features OCR technology and validation to process PDF and paper invoices (once scanned). Easyap also offers a paper invoice scanning service.

Yes, you can try out the functionality of the easyei electronic invoicing portal for issuing and receiving invoices with no obligation. Check out our website: https://www.easyap.com/e-factura-emision/

Contact us today to get started

Yes, suppliers can log in to check the status of their invoices sent to the easyei portal, which significantly reduces follow-up calls. This access can be configured to be limited if the customer wishes.

Customers receive an email notification the moment the invoice is sent.

Invoices from suppliers can be received via email or FTP. When you register on the easyei portal, specific email accounts (e.g., Mi_Empresa@factura.es or Mi_Empresa@einvoic.es) and FTP access are created to receive invoices directly on the portal. If internal addresses already exist for receiving invoices, the portal can also read those email accounts.

The setup process for receiving electronic invoices is very quick, taking only a few minutes. If you have a digital certificate for signing invoices, it should take no more than 10 minutes. Registration includes the creation of email accounts (for example, Mi_Empresa@factura.es or Mi_Empresa@einvoic.es) and FTP access to receive invoices from suppliers directly on the portal.

Setting up electronic invoicing for your customers is quick and can be done online in minutes. If you have a digital certificate to sign invoices, the process should take no more than 5 minutes.

Yes, the easyei portal provides a confirmation of receipt for each invoice sent and records rejection events or sending errors on the part of the customer. It also offers confirmation of receipt for paper invoices.

The easyei portal supports the main electronic invoicing formats, such as facturae, edi, xml, brl, pdf, among others. It also allows for paper format delivery. In addition, it is possible to implement specific formats for each customer, customizing the delivery format according to their needs.

Yes, easyap allows direct interconnection with the main accounting systems and ERPs for issuing invoices. It also supports bulk uploading of issued invoice files to facilitate the process.

Yes, the easyei portal allows you to issue valid electronic invoices in the formats required by the Administration, such as facturae and XML. Registration on the portal is free, and you only pay for the invoices you issue.

To automatically process an invoice received in PDF format, it is necessary to extract the data using OCR (optical character recognition) tools and validate the extracted information for automatic accounting.

The easyei portal offers several advantages for processing received PDF invoices, including:

• Automatic accounting thanks to data extraction using OCR tools.
• Online access to the digitized image of the invoice.
• A single platform for managing all invoices, regardless of their format: paper, XML, PDF, EDI, etc.

A PDF invoice without a digital signature is legally valid if it meets the following requirements:

• It is stored in the same medium in which it was received, for example, email.
• Quick online access is guaranteed for any potential requests from the tax agency.

A PDF invoice is only considered an electronic invoice if it is digitally signed. However, it does not offer the main advantage of an electronic invoice in XML format or structured data, which allows automatic processing without the need for OCR tools.

An electronic invoice is the digital equivalent of a paper invoice, with the same legal value and greater security. It is a legal document with tax implications that must meet certain conditions:

• It must be in a recognized electronic format (EDIFACT, FACTURAE, XML, PDF, X12, etc.).
• It must be transmitted electronically.
• The document must remain unchanged to ensure its integrity and authenticity.

easyapIP Employee Expenses is a module of the easyapIP platform designed to manage employee expense reports. This web application streamlines the processing, accounting, and payment of expenses incurred by employees on behalf of the company during their professional activities. For more information, visit gastosempleado.es and consult the related frequently asked questions.

The easyapIP platform is designed to be highly intuitive. Training is divided into two levels:

1. courses for intensive users, focused on rule parameterization and security management
2. A module with explanatory videos so that any employee can learn to use the platform independently, without the need for dedicated staff.

An expense sheet shows two different amounts:

1. Total amount, which corresponds to the sum of all lines, regardless of the payment method.
2. Amount payable, which includes only lines that must be reimbursed to the employee, excluding expenses paid with a corporate card or other methods that do not generate reimbursement.

The expense sheet circuit is configured according to each client's needs. It can be started at any time, either before or after the expense is incurred. It includes stages such as:

• prior authorization for travel (dates, destination, costs)
• connection with travel agencies
• request for advances or funds
• the allocation of expenses incurred at the destination (taxi, meals, etc.).

easyapIP is a workflow tool that allows employees to see the status of each expense report in real time and who is responsible for the corresponding task. Employees can see whether their report is awaiting approval, who has it for approval, or whether it is under review, being audited, or in the accounting department. All events are recorded, and access to information is regulated by security controls to ensure privacy.

The approval circuit for expense reports is configured according to the company's expense policy.

Once configured, any user with the appropriate permissions can manage and modify that circuit.

One of the advantages of easyapIP is that the existing data for each note can be extracted in the necessary format, creating an accounting file that allows importation into the accounting system. In this way eliminating task duplication that usually exists when the employee fills the data in the template and the later recording of the same in the accounting system.

easyapIP is already working with many accounting systems, and we currently have the most common exporters/importers developed.

The platform takes the company expense policy, and limitations can be introduced depending on professional category, cost centre, days of the week, type of cost, amount of cost

The platform identifies each user based on their professional category, for this reason the user will only be able to attribute costs permitted in their professional category.

The platform easyapIP is prepared to communicate and receive the data of credit card movements directly from the financial entities, having the capability to identify the type of cost and allocate it to the corresponding account in such way that an expense note is automatically generated with all the movements for the card holder.

All items included in the expense sheets are attributable to cost accounting elements. By default, the user belongs to a cost center, and this information can subsequently be edited/modified for each of the expenses included. This means that expenses can be reported to different cost centers on the same sheet, if permitted by each company.

There will be as many expense descriptions as required, and used by the company. The concepts are mapped to an account, in which the accounting entry is made. The most used expense descriptions are normally represented by an icon for easy identification.

An expense note can have as many lines as needed. The most habitual is to have a line for each expense receipt/proof, and in the note you can add lines over time. It is internal company rules that indicate the frequency that expense notes should be presented/recorded.

Yes, you can, there are various ways to do it. From a mobile device with camera a photo can be taken of the proof, which is sent to and then a line is created with the proof in the application. Also, from the web application the time of line creation can be attached.

The control is carried out on each one of the lines in same moment it is creation. It is always active and in use. The employee knows in the moment of creating a line if it meets or not with the policy, not needing to wait for the approval officer to review the note. In the moment of the creation of the line the application indicates the type of noncompliance.

Yes, you can test the delivery by sending the invoice to the email address: pruebasfacturae@easyap.com.

When creating an electronic invoice in Facturae format, it is essential to comply with the requirements of the corresponding annex, especially regarding the correct use of labels for orders and taxes.

Electronic invoices are sent as email attachments, in the same way as traditional invoices were sent, using the recipient's usual address.

Reduced processing times, elimination of errors, faster invoice collection, and environmental benefits, as paper consumption and the impact of transporting physical invoices are reduced. It also improves invoice traceability and control, facilitates automatic integration with accounting and ERP systems, and ensures legal and tax compliance by using standard and certified formats.

To issue an electronic invoice, the billing system must generate the invoice in facturae format. All versions of facturae are accepted (see attached files). This format is a widely used standard, like FACe, and is integrated into most customer billing systems.

Yes, you can send both the electronic invoice and the PDF file as long as they are attached to the same email and have the same file name.

The facture - e-invoice model is based on an xml file with labels. The labels to take into consideration are:

– To include the order number – ReceiverTransactionReference

– To include tax – TaxRate

When the invoice is correct but the entry in the Register is incorrect, a new record must be sent with the original invoice number and communication type A1, which corresponds to "Modification of invoices/records (registration errors)".

No, only invoices that were rejected in the original submission should be resent, once the errors have been corrected.

Taxpayers must send the following information to the AEAT:

1- Record books: Invoices received and issued, investment goods, and certain intra-Community transactions.

2- Invoice details (according to RD 1619/2012, art. 6 and 7): Tax ID number, identification details, date of issue, tax rate, taxable base, and amount due.

3- Type of transaction: Identified by codes and subcodes (simplified invoice, corrective invoice, reverse charge, cash basis VAT, special regimes, etc.).

4- Other information: Deductible amount, cadastral reference number for business premises leases, billing agreements, among others.

Invoice data can be sent to the AEAT in two ways:

1- XML web services: Electronic submission via web services based on XML message exchange. This option allows information to be provided in near real time.

2- Web form: For taxpayers with few transactions or for the occasional submission of specific records.

The Spanish Tax Agency's new Immediate Information Sharing (SII) system has been mandatory since July 1, 2017, for taxpayers included by law or who voluntarily opt in.
In addition, a voluntary phase was launched on January 2, 2017, with companies participating in pilot tests.
Taxpayers required to use the SII since July 1, 2017, must electronically submit their billing records for the first half of 2017 between July 1 and December 31, 2017.

Yes, easyapIP is an external platform that can be integrated with any accounting or ERP system on the market. It is capable of receiving data (inputs) and sending processed information (outputs), adapting to the format required by each system. Easyap already works with solutions such as SAP, Oracle, PeopleSoft, Navision, Microsoft Dynamics, JD Edwards, Contaplus, and also with specific internal developments for each company.

No, with the new Immediate Information Supply (SII) system, it is not necessary to send exactly the same information as that contained in the VAT ledgers. Instead, certain information that currently appears in the following must be sent electronically to the AEAT's Electronic Headquarters:

• VAT Register Books
• Invoices
• Models 340 and 347

The information to be submitted includes data from the Register of Issued Invoices and the Register of Received Invoices, as reflected in the current books and in the fields of the invoices themselves, but adapted to the format and requirements of the SII.

The deadlines for sending billing records to the Spanish Tax Agency (AEAT) via the Immediate Information Supply (SII) system are as follows:

A) Issued invoices:
Within 4 calendar days of the invoice being issued.
If the invoice is issued by the recipient or a third party: 8 calendar days.
In both cases, the invoice must be sent before the 16th day of the month following the month in which the VAT became payable.

B) Invoices received:
Deadline of 4 calendar days from the accounting registration of the invoice.
Must be done before the 16th of the month following the settlement period in which the transaction was included.
For imports, the calculation begins from the accounting registration of the document with the amount settled by customs.

C) Intra-Community transactions:
Deadline of 4 calendar days from the start of shipment or receipt of the goods.

D) Investment property:
Until January 30, corresponding to the last settlement period of the year.

In all cases, Saturdays, Sundays, and national holidays are not counted within the deadline.
(Source: AEAT)

Taxpayers subject to Immediate Information Sharing (SII) must keep the following records electronically through the AEAT website: invoices issued, invoices received, investment goods, and intra-Community transactions. To do so, they must send billing data via web services with XML messages structured according to the fields established by the Ministry of Finance. The AEAT generates the ledgers almost in real time with this information.

Immediate Information Sharing (SII) is a system implemented by the Spanish Tax Agency (AEAT) that requires certain taxpayers to keep VAT records through the Tax Agency's Electronic Office, sending invoicing records in almost real time. This model replaces the traditional system and allows invoices to be recorded close to the actual moment when the economic transaction takes place.

(Source: Spanish Tax Agency)

When there is a material or legal error in an invoice, or circumstances arise that require a change in the tax base in accordance with Article 80 of the VAT Law, a corrective invoice must be issued. In the SII, this invoice is registered with the communication type "A0" and the invoice type with the codes "R1," "R2," or "R3," depending on the reason for the correction (bankruptcy, uncollectible debt, or other causes). In addition, the type of corrective invoice must be specified with the code "S" (for replacement) or "I" (for differences).

The invoice information will be sent indicating "Type of Communication: A0" and invoice type with the codes "R1," "R2," and "R3."
When the correction is made by "replacement," the correction made must be reported, also indicating the amount of said correction. This information can be provided:
– Option 1: By reporting a new record indicating the correct amounts after the correction in the fields "tax base," "tax amount," and, where applicable, "surcharge," and in turn the corrected amounts with respect to the original invoice in the fields "corrected base," "corrected tax amount," and, where applicable, "corrected surcharge."
– Option 2: Reporting a new record indicating the correct amounts after the correction in the fields "tax base," "tax amount," and, where applicable, "surcharge," and another record reporting the corrected amounts.
Identification of the list of corrected invoices will be optional.
Example: Invoice no. 1 with a tax base of €1,000 and a tax amount of €210 is to be corrected.
Option 1: The modification by substitution would involve issuing a corrected invoice with a taxable base of €800 and a tax amount of €168, indicating that the correction made is €1,000 for the corrected taxable base and €210 for the corrected tax amount.
The fields and codes to be entered in the Register of Invoices Issued are:
Communication type: A0
Invoice type: Rx
Correction type: S
Correction amount: two additional fields will be filled in with "the corrected tax base" (1,000) and the "corrected tax amount" (210), regardless of their sign.
Total amount: the final valid amount 968 will be indicated.
VAT breakdown: taxable base: 800, tax charged 168.
Option 2: The modification by substitution would involve issuing an invoice with a taxable base of -€1,000 and a corrective invoice indicating that the taxable base is €800.
In the first invoice, the fields and codes to be entered in the Register of Issued Invoices are:
Communication type: A0
Invoice type: F1
VAT breakdown: indicate the amount being corrected (taxable amount: (-1,000), tax charged (-210).)
In the second of the corrective invoices, the fields and codes to be entered in the Register of Issued Invoices are:
Communication Type: A0
Invoice Type: Rx
Corrective Type: S
Correction Amount: two additional fields will be reported with "the corrected base" 0 and the "corrected amount" 0.
Total Amount: the final valid amount will be indicated 968
VAT Breakdown: taxable base: 800, tax charged 168.

In the SII, a corrective invoice for differences (type "I") is registered with communication type "A0" and invoice type "R1," "R2," or "R3" depending on the reason. The code "I" indicates that the correction is for differences, and the base or corrected amount fields are not completed.

It is reported in a single record, directly detailing the corrected amounts.

Example: If an original invoice had a base amount of €1,000 and a fee of €210, and must be corrected with a base amount of -€200 and a fee of -€42:

Fields to be entered in the Register of Issued Invoices:

Communication Type: A0

Invoice Type: Rx

Type of amendment: I

Total amount: -242

VAT breakdown: taxable amount: -€200, tax charged: -€42

When a single document is issued to correct several invoices, the individual identification of the corrected invoices is optional.
If you decide to identify them, you can include them all in the XML file, with the only technical limitation being the file size.

The "transaction date" field must be completed in the Issued Invoices Register when the date of the transaction is different from the date of issue of the invoice.
The "transaction date" field must be completed in the Received Invoices Register when the date of the transaction is different from the date of issue of the invoice and this is stated on the invoice.
Example: Company A sells goods on July 3, 2017, documenting the transaction on an invoice dated August 1, 2017. When should I submit the data through the SII? Do I have to fill in any specific fields?
The data must be provided within 8 days of the invoice being issued (by August 11). The "Invoice issue date" (August 1, 2017) and the "Transaction date" field (July 3, 2017) must be filled in.

On a corrective invoice, the transaction date that must be indicated is the date of issue of the original invoice that is being corrected.

When a corrective invoice corrects several invoices, the transaction date will be the last day of the calendar month in which the last of the corrected invoices (the one with the oldest date) was recorded.

No. The "Operation description" field is free text and can contain up to 500 characters.

The "IDOtro" field must be completed when the counterparty to the transaction (customer or supplier) or the issuer of the invoice does not have a tax identification number assigned in Spain. This usually occurs, for example, with foreign suppliers or customers.

The "Country code" field must be completed when the address of the counterparty (customer or supplier) corresponds to a non-EU country, or if it is an EU country but the counterparty does not have an Intra-Community Operator Number (such as some EU end consumers). If code 2 (VAT ID) is selected in the "Identification Types in Country of Residence" field, this field is not mandatory.

Each of the entities that form part of the Group must provide billing records electronically.

Yes. Enter 09 in the "Special Regime or Significance Code" field. They will be recorded as "non-subject" transactions, and the code "N2: Non-subject – Transactions not subject to TAI due to location rules" will be indicated in the "Non-subject Type" field.

Yes, information must be provided to the IRS in the following cases:

• When the transaction requires an invoice to be issued, in accordance with Article 3.2 of Royal Decree 1619/2012.
• For the transactions referred to in Article 33.1 of Royal Decree 1065/2007, of July 27, including the amount of premiums or consideration received and compensation or benefits paid.

In the field "Special Regime or Significance Code," enter the value 12 for the Register of Issued Invoices and 14 for the Register of Received Invoices.

Yes, summary invoice entries can be registered through the SII. To do so, the code "F4" must be entered as the invoice type. The invoice identifier block (IDFactura) will include the number and series of the first and last invoices in the summary.

Yes. It will be reported in a single record, breaking down the total tax base corresponding to each tax rate and the different tax rates.

In general, it is not necessary. By selecting the code "F2 Simplified invoice (receipt)," you will only be required to fill in the field "Total invoice amount." However, if it is a "qualified" simplified invoice as regulated in Article 7.2 of Royal Decree 1619/2012, you must break down the amount of the fee.

This must be reported in the "Invoice Type" section using the code "F3: invoice issued to replace simplified invoices that have been invoiced and declared," and in the "Grouped Invoices" section, the simplified invoices being replaced must be identified with the number, series, and date of issue or, where applicable, the specifications that are being replaced or cashed. Identification is optional.

The last day of the calendar month in which the transactions documented in the summary invoice were carried out shall be recorded.

No. Its equivalent value in euros must be recorded, applying the selling exchange rate set by the Bank of Spain in force on the date the transaction is accrued (Art. 79 eleven Law 37/1992).

Yes. If there is an obligation to issue an invoice (Articles 2 and 3 of RD1619/2012 regulating invoicing obligations), it must be recorded.
In the case of a non-taxable transaction, it shall be recorded in the "Invoice Breakdown" section as "Non-taxable," indicating the amount and type of transaction according to the following codes:
"N1: Non-taxable – Not subject to tax under Articles 7, 14, others"
"N2: Not subject – Transactions not subject to VAT under location rules"
In the case of an exempt transaction, it shall be recorded in the "Invoice Breakdown" block as "Subject" and "Exempt," indicating the tax base and the reason for exemption using the following codes:
"E1: exempt under Article 20"
"E2: exempt under Article 21"
"E3: exempt under Article 22"
"E4: exempt under Article 24"
"E5: exempt under Article 25"
"E6: exempt for other reasons"
If this information is not available, it will suffice to indicate that it is an exempt transaction.

The invoice issued to the EU customer will be recorded in the Register of Issued Invoices, identifying it with code 2 in the field for identification types in the country of residence "IDType" and its Intra-Community Operator Number in the field "ID." The field "CodigoPais" will not be mandatory.
Furthermore, the taxable base of the invoice will be included in the "Exempt" transaction type field within the "Delivery" block. The reason for exemption will be indicated with the code "E5: Exempt under Article 25."

The transaction is recorded in the Register of Issued Invoices.
The value 15 must be entered in the field "Special Regime or Significance Code."
If the customer is a foreigner, they must be identified using the "Country Code" and
codes 3 "Passport," 4 "Official identification document issued by the country."

The operations included with their corresponding codes are:
VALUES DESCRIPTION
01 COMMON REGIME OPERATION
02 OPERATIONS FOR WHICH BUSINESSES SATISFY REAGYP COMPENSATION
03 OPERATIONS TO WHICH THE SPECIAL REGIME FOR USED GOODS, WORKS OF ART, ANTIQUES, AND COLLECTIBLES (135-139 OF LIVA),
04 SPECIAL REGIME FOR INVESTMENT GOLD
05 SPECIAL REGIME FOR TRAVEL AGENCIES
06 SPECIAL REGIME FOR VAT ENTITY GROUPS
07 SPECIAL REGIME FOR VAT ENTITY GROUPS (Advanced Level)
08 SPECIAL REGIME CASH BASIS
09 TRANSACTIONS SUBJECT TO IPSI / IGIC
10 INTRACOMMUNITY ACQUISITIONS OF GOODS AND SERVICES
11 PURCHASE OF TRAVEL AGENCIES: mediation transactions on behalf of and for the account of others in transport services provided to the recipient of the services in accordance with section 3 of the fourth additional provision of the Invoicing Regulations.
12 INVOICING FOR SERVICES PROVIDED BY TRAVEL AGENCIES ACTING AS INTERMEDIARIES ON BEHALF OF AND FOR THE ACCOUNT OF OTHERS (D.A.4ª RD1619/2012)
13 COLLECTION ON BEHALF OF THIRD PARTIES OF PROFESSIONAL FEES OR RIGHTS DERIVED FROM INDUSTRIAL PROPERTY, COPYRIGHT OR OTHER RIGHTS ON BEHALF OF THEIR PARTNERS, ASSOCIATES OR MEMBERS BY COMPANIES, ASSOCIATIONS, PROFESSIONAL ASSOCIATIONS OR OTHER ENTITIES WHOSE FUNCTIONS INCLUDE COLLECTION.
14 INSURANCE TRANSACTIONS
15 BUSINESS PREMISES LEASE TRANSACTIONS
Tax Agency Immediate Supply of Information (S.I.I.)

No. It should only be used by entities that apply the Special Regime for Travel Agencies. Invoices received from travel agencies do not require any special code in their registration.

The recipient of the transaction will record the details of the invoice received, entering the code "S2: Subject – Not Exempt – Passive Subject" in the transaction type field. They must calculate and record the tax paid on that invoice and fill in the "Deductible Tax" field. No data will be recorded in the Register of Issued Invoices.

The invoice received from the EU supplier shall be recorded in the Register of Invoices Received, identifying it with code 2 in the field for identification types in the country of residence "IDType" and its Intra-Community Operator Number in the field "ID." The "Country Code" field shall not be mandatory.
The value 10 shall be entered in the "Special Regime or Significance Code" field. Furthermore, the tax payable corresponding to the aforementioned invoice must be calculated and entered, and the "Deductible Tax" field must be completed.
In these cases, the transaction type code "S2: Subject – Not Exempt – Taxable Person" should not be reported, as it is only used when the declarant is a taxable person in accordance with the provisions of Articles 84.One.2 and 4 of the VAT Law, provided that they originate from transactions other than intra-Community acquisitions of goods and services.
No data will be recorded in the Register of Issued Invoices.

The import transaction is recorded in the Register of Invoices Received. The fields "DUA Number" (reference number of the DUA) and "DUA Accounting Date" (date of accounting of the DUA accepted by the Customs Administration) must be filled in.
The transaction must be recorded with the code S1 "Subject - Not Exempt." In addition, the invoice details (type, tax base, and tax paid) and the "Deductible Tax" field must be included.
If the supplier is foreign, they must be identified by their "Country Code" and the codes "IDType" 3, 4, 5, or 6, without it being mandatory to enter their Tax Identification Number.
Considerations for registration:

• The "SAD number" field is used to report the corresponding customs document, normally the SAD.
• The "Taxable Base" is the Customs Value plus duties outside the territory, import duties, and ancillary expenses up to the first destination in the community.
• The "Tax Amount" is the amount to be paid.
• Expenses incurred after the DUA that are not included in the tax base are recorded on separate invoices. On the freight forwarder's invoice, only the portion corresponding to the service is recorded, not the import VAT, which is considered to be covered.
• If a DUA is registered, it is not necessary to register the foreign supplier's invoice, unless it has been received beforehand.

Practical example:

• Registration of the DUA with a tax base of €7,250 and a fee of €1,160.
• Record of the freight forwarder's invoice with a taxable amount of €500 and a fee of €80.

The details of the customs document corresponding to the imported goods will be provided, which will be the DUA reference number appearing on the DUA itself and on the payment letter (if its presentation is mandatory), or the registration number of form 380 in the case of exit from a storage regime other than customs, and in all other cases, the details of the relevant invoices issued by suppliers or service providers.
 The taxable base shall be indicated as follows:
– In the case of the submission of a DUA, the customs value of the goods, plus any other taxes accrued outside the territory of application, plus import taxes and plus any ancillary expenses that are not part of the customs value and that are incurred up to the first place of destination within the community (Taxable Base, box 47 DUA).
– In the case of the submission of form 380, the taxable base declared therein.
– In all other cases, the amount of the consideration appearing on the invoice.
 The amount payable shall be indicated as the Tax Liability.

Yes. If pro rata applies, you must enter the deductible amount based on the provisional deduction percentage.
Tax Agency Immediate Information Provision (S.I.I.)

This book shall only be kept by taxable persons who are subject to the pro rata rule. The information to be provided consists of the identification of the asset, the date of commencement of use of the asset, the definitive annual pro rata, the annual adjustment of deductions, and in the case of delivery of the asset, the investment asset must be deregistered, noting the reference to the invoice justifying the delivery and the corresponding adjustment.
This ledger shall be reported in the last period of the year or the last period of activity (if the activity ceases), with the information contained therein being additional to the record of purchases and sales of investment goods in the ledgers of invoices issued and received.

This block will be reported in the last period of the year with amounts exceeding €6,000 that have been received in cash from the same person or entity for transactions carried out during the calendar year.

This book exclusively records two types of transactions, those referred to in Article 66 of the RIVA, namely only the following:
1. The shipment or receipt of goods for the purpose of carrying out the expert reports or work referred to in Article 70, paragraph one, number 7, of the Tax Law (Law 37/1992).
2. Transfers of goods and intra-Community acquisitions of goods covered by Articles 9(3) and 16(2) of the Tax Law (Law 37/1992).
The code "D" shall be entered if the declarant is the recipient of the goods involved in the transaction, and "R" if the declarant is the sender of the goods involved in the transaction.
Intra-Community acquisitions of ordinary goods, as well as intra-Community deliveries of ordinary goods, must be recorded in the Register of Invoices Received and Issued, respectively, as indicated in the frequently asked questions "How is an intra-Community acquisition of goods recorded?" and "How is an intra-Community delivery of goods recorded?"
In these cases, the code "D" for recipient or "R" for sender, which are codes exclusive to the Register of certain intra-Community transactions, shall not be entered under any circumstances.
Tax Agency Immediate Supply of Information (S.I.I.)
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They will be recorded with the special regime code "08."
Additionally, when making collections/payments corresponding to transactions subject to the RECC, the following fields must be filled in: In the Collection Register: date of collection, amounts collected, means of collection used, bank account or means of collection used.
In the Payments Register: date of payment, amounts paid, means of payment used, bank account or means of payment used.
The means of payment/collection shall be recorded with one of the following values:
01: Transfer
02: Check
03: Not collected/paid (accrual deadline/forced accrual in insolvency proceedings)
04: Other means of collection/payment
The information on these transactions shall be provided within the general deadlines as if the special regime had not been applied to them, without prejudice to completing the data relating to total or partial collections or payments in the corresponding book at the time they are made (by sending the invoice information with the unique code of the original invoice).
To register an invoice sent by a supplier who applies the RECC, first register the A0 invoice in the Invoices Received Ledger and then send another request with the payment details.

The invoice issued on August 1, 2017, must be reported within 8 days (by August 11). When reporting the invoice in the Register of Issued Invoices, the special regime code "08" must be indicated.
Once the invoice has been paid, the information must be entered in the register of payments of invoices issued, indicating, in addition to the identification number of the original invoice: date of payment, amounts collected, means of payment used, bank account or means of payment used.

Yes, taking into account the general accrual criterion, without prejudice to the fact that they must be supplemented with data relating to collections.

It is not necessary, but it is recommended to group by date of accrual or receipt of the goods or services.

Each base must be reported separately. In other words, an invoice with 25 lines and two bases will be reported on two lines, one for each base, grouping the amounts for each base.

Accounting closure is separate from reporting transactions to the Spanish Tax Agency (AEAT). Invoices received must be reported based on the date of registration, regardless of the accounting period in which they are allocated. In the case of invoices received, the relevant date is the date of issue.

The accrual date and invoice date must be taken into account. In principle, it should be reported for each accrual/delivery date of goods; otherwise, it will be reported as a normal invoice.

The only thing that changes is that the process must be linked to the posting of the invoice. The DUA and invoice must be posted at the same time, and the DUA must identify the purchase invoice to which it corresponds.

Not yet, but it is believed that it will arrive.

Both options are valid. The problem with using each company's certificate is that it requires each transaction to be signed, when this is something that should be disregarded. That is why it is normal to use the easyap certificate.

Yes. The easyei portal allows you to view the AEAT's responses, whether they are accepted or rejected. These responses can also be automatically transmitted to the ERP.
In the event of rejection, corrections must be made in the source system (ERP), and once modified, the easyap Immediate Information Supply portal will notify you of the new status.

It is necessary and it is a type of invoice that must be identified and reported.

Escalation to AEAT
In the case of normal business operations, it is not necessary to identify the corrected invoice on the corrective invoice.
In all cases, including normal business operations, where there is a change in VAT, it is necessary to identify the corrected invoice on the corrective invoice.

Invoices without an identified customer can be grouped into blocks that maintain consecutive invoice numbering. If there are gaps due to invoices to identified customers, they must be grouped separately
The grouping criteria are very complex, so they are only worthwhile when the volume of tickets is very high; otherwise, individualized reporting is more convenient.

Only billing in Spain

Yes, but only for participants in the cash basis accounting system.

They must be reported by December 31, 2017.

The Spanish Tax Agency (AEAT) has set a deadline of four days for submitting the information, which must be done online. The four-day period (eight days in 2017) begins:
• For invoices issued from the invoice date. Given this deadline, the most logical thing is for the information to be transmitted as the invoices are issued. There is no margin for manual processes to adapt the information. This deadline allows time to resolve any technical anomalies but ultimately leads to daily reporting
• For invoices received, the deadline begins from the date of registration of the invoice. The registration date is not the accounting date, and the accounting period is not relevant.

Weekends and national holidays are not counted in the calculation of the deadline.

Yes, they are clearly defined and specified in the SII technical guide, which can be downloaded at... Easyap's approach in this regard is for customers to provide the information in whatever format they can, so that Easyap can adapt it to the format required by the tax authorities, thus sparing our customers this technical problem.

ERPs are the basis of the information, but with easyap's mapping, logic, and acceptance of any format service, the need for modifications to the ERP is minimized/eliminated. It is similar to what happens with electronic invoicing, where easyap customers are able to send invoices in a wide variety of formats regardless of the original ERP format, without making any changes to their ERP.

easyap can receive any file format: txt, csv, xls, xlm, xlsx... easyap receives the information and maps it using logic. It is not a simple field-by-field translation between different formats (from the original ERP format to the format required by the tax authorities), as it includes logic that allows SII format requirements to be incorporated. For example, to identify whether they are invoices or corrective invoices and of what type.

Among the information already available on Immediate Information Provision, there is a technical guide detailing the fields and their format. Mapping is a task that each company must perform in order to send the accounting information for invoices issued and received in the fields required by the Spanish Tax Agency (AEAT), and it is in this mapping and logic of information matching that easyap provides a service for its customers. The guide provided by the Tax Agency indicates one by one all the fields where the information must be entered, for example: invoice number, invoice date, etc.

Understanding "fingerprint" to mean a unique identifier of information, the SII VAT will return a unique acceptance or rejection indicator for each transaction. This is very valuable information that should be stored in the accounting ERP and will be available on the easyap SII portal. It is comparable to the response sent by FACe in cases of electronic invoices issued to public administrations, where FACe responds to each invoice sent with a unique acceptance or rejection indicator.

No, it involves sending certain information that is currently located in two different places (VAT records and invoices) to the AEAT's electronic headquarters, with the taxpayer no longer being responsible for keeping the current VAT records, as can be seen in the following diagram. Likewise, certain information with tax implications that was previously included in forms 340 and 347 (Articles 33 to 36 of the RGAT) will be provided:

INFORMATION TO BE SUBMITTED WITH THE SII

Billing information to be sent

– Number and Series
– Date of issue
– Date of transaction
– Recipient identifier
– Taxable base
– VAT rate
– VAT charged
– RECC
The information relating to the Register of Issued Invoices that must be communicated to the Spanish Tax Agency (AEAT) through the new SII (contained both in the current registers and in the fields of the invoices themselves) is shown below:

INFORMATION TO BE SUBMITTED WITH THE SII

Billing information to be sent

– Receipt number
– Date of issue
– Date of operation
– Issuer identifier
– Taxable base
– VAT rate
– Input VAT
– RECC
​- A|B
– SP/Gold investment
​(Source: AEAT)

For its part, the information relating to the Register of Invoices Received that must be communicated to the AEAT through the new SII (contained both in the current Registers and in the fields of the invoices themselves) is as follows: Immediate Supply of Information (SII) 11 INFORMATION TO BE SUBMITTED WITH THE SII (Source: AEAT)

No, it is not necessary to send invoices to the Spanish Tax Agency (AEAT). What must be submitted are the fields from the invoicing records established in the corresponding Ministerial Order, as provided for in the Draft Royal Decree currently being processed.

(Source: AEAT)

It is a module of the easyapIP module. The module carries out the processing of the complete circuit of invoices received from third parties. It automates and resolves habitual problems in invoice processing: circuit assignation (with or without purchase order) matching/validation, coding, approval, exception resolution, accounting, providing suppliers with information...all with the objective of optimizing the dedicated resources and reducing processing periods, to achieve a more efficient accounting. For more information check out invoicesworkflow.com and the questions in the FAQ.

The easyapIP platform can manage all types of invoices, with the ultimate goal of accounting for them. It supports different input formats, such as paper invoices, EDI, signed EDI, electronic invoices (eInvoices), PDF, among others. It is also independent of the type of invoice: with order, without order, expenses, assets, etc.

easyapIP is a valuable tool for any company that wants to optimize the processing of its third-party invoices. It can be used by organizations of any sector, size, or location, including multinationals and SMEs, and companies in sectors such as automotive, banking, distribution, and advertising, both in Spain and in other countries such as Germany and Mexico.

Yes, easyapIP is a tool that is particularly well suited to Shared Service Centers (SSCs). It allows you to segment tasks, manage invoice circuits by entity, work in multiple languages, and post entries to different accounting systems from a single environment.
It also allows you to receive invoices in several languages and access them remotely from different geographical locations. These features make easyapIP a versatile and adaptable solution for both SCCs and agencies that work with multiple clients.

easyapIP offers multiple advantages for both internal and external audits. It allows auditors to access invoice images at any time, without having to consult physical files. PDF images are generally accepted, especially if they are signed or are digital invoices.
In addition, the tool records who performed each action and when, which improves traceability. Processes and rules are parameterized in the application, ensuring operational stability and reducing dependence on individual knowledge.

Yes, easyapIP allows you to assign tasks to individual users or work groups according to specific responsibilities. Each invoice has a status that evolves according to the processing flow, and there is always a person in charge assigned to each stage.
The level of task disaggregation facilitates the creation of groups responsible for each type of incident. For example, incidents in the receipt of goods can be assigned to the warehouse, discrepancies in amounts to the responsible buyer, and formal errors to the accounting department.

Invoice coding, a typically time-consuming task, can be automated in easyapIP using various elements: supplier data, information contained in the invoice itself, and predefined templates for breakdowns.
easyapIP works with both the invoice image and the extracted data, allowing for efficient automation of coding and significantly reducing manual intervention.

Coding an invoice means assigning the accounting information necessary for its registration. This coding can include different levels, depending on the company's chart of accounts and cost accounting structure. The most basic is the cost center, but up to five levels of analytical breakdown can be applied if necessary.

Generally, invoices with orders do not require coding, as the order contains the necessary information. However, if there are differences between the order amount and the invoice amount, it may be necessary to code them manually.

The automatic invoice matching in easyapIP uses multiple variables and is based on a highly customizable mathematical engine, even with specific rules for each supplier. The most common variables include: order number, delivery note number, unit price, number of units, and product reference.

The type of reconciliation can be two-way or three-way, and can be performed either on the total taxable amount or at the line item level. This level of configuration allows for a high degree of automation in the invoice validation process.

Yes, configuring easyapIP is simple and does not require advanced technical knowledge. The platform is designed so that the finance department itself can manage it, applying the internal and business rules of each company.

In addition, easyapIP allows you to define different rules for the same task depending on the legal entity, making it easy to adapt to complex corporate structures.

Yes, each invoice in easyapIP has a complete event history that records who performed each task, when, and what task was performed, including comments. This allows you to accurately know the current status and how long each invoice has been in that status, as well as identify who is responsible.

This information is essential for analyzing process times, and the aging report is highly valued by users for optimizing management.

In easyapIP, you can configure as many invoice circuits as there are invoice types and legal entities. For example, within the same business group, you can define a specific circuit for invoices with orders in entity A and a different one for invoices without orders in entity B.

This flexibility allows workflows to be adapted to the needs and rules of each company or legal unit.

No, the invoice approval process in easyapIP is not static. It is configured according to the internal policies of each user company, establishing specific tasks and responsible parties.

Once entered into the platform, the invoice follows a defined electronic workflow until it is approved and subsequently posted in the user's ERP system. This workflow is fully adaptable to the needs of each organization.

In easyapIP, the steps or statuses of invoices are defined according to the type of invoice and the specific needs of each customer. The platform has predefined circuits that can be adapted.

For invoices without orders, the main statuses are:

• Coding: Assignment of accounting accounts and analytical accounting elements (such as cost centers or projects).
• Approval.
• Exception resolution, with sub-statuses depending on the type of incident.

For invoices with orders, the key statuses are:

• Shaping: Automatic two- or three-way squaring.
• Resolution of exceptions, also with sub-statuses depending on the type of incident.
• This structure allows for detailed and flexible control of the billing flow.

In easyapIP, users receive notifications of pending tasks by email, either instantly or in batches. In addition, automatic reminders are generated when tasks exceed a certain amount of time without being resolved.

Within the platform, each user can check online the tasks assigned to them and their status.

easyapIP uses an internally developed BPM (Business Process Management) workflow engine. All task assignment logic and the reconciliation engine have been specifically designed by easyap to adapt to different environments and business needs.