The Consortium for the Construction, Equipment and Exploitation of the Synchrotron Light Laboratory (CELLS), responsible of the management of the ALBA Synchrotron, has implemented a procedure to accept electronic invoices from suppliers. This guide is intended to help in the transition to this new way of submitting invoices.

 

WHAT IS AN ELECTRONIC INVOICE?

An electronic invoice is an invoice issued and received in electronic format complying with the same legal requirements applicable to paper invoices.

  

OBLIGATION TO SUBMIT ELECTRONIC INVOICES

Law 25/2013, of 27 December, for the promotion of the electronic invoice and the creation of the register of invoices in the public sector provides for the possibility that all suppliers having delivered goods or rendered services to the Public Administration may issue and send an electronic invoice through the General Entry Point for electronic invoices (https://efact.eacat.cat/bustia/) Use of the electronic invoice is compulsory for certain kinds of suppliers from 15th January 2015.

This obligation to submit electronic invoices neither applies to invoices for amounts lower than or equal to 5,000 euros nor to invoices issued by suppliers to public services abroad.

  

GENERATION AND SUBMISSION OF ELECTRONIC INVOICES

The General Administration through the Ministry of Industry, Energy and Tourism and the Ministry of the Treasury and Public Administrations promotes the project to institute electronic invoices.

To this end, a portal on electronic invoices provides administrations' suppliers with web services and applications to generate and manage electronic invoices in the accepted formats.

Electronic invoicing requires:

  • a programme which makes Factura-e format invoices,
  • a recognised digital certificate to sign the invoice
  • sending the invoice to an approved reception point for invoices (general entry point).

The general entry point of electronic invoices to the Consortium for the Construction, Equipment and Exploitation of the Synchrotron Light Laboratory is Efact: https://efact.eacat.cat/bustia/?emisorId=425

It is advisable to use an online service integrating all these aspects and allowing to create, sign and issue the invoice directly to CELLS in simple steps, both for Spanish and foreign suppliers.

The web portal www.b2brouter.net allows to generate and deliver invoices in facturae format and to check its status. It also offers the possibility to have the portal electronically sign invoices without cost.

Other tools are SERES e-Factura and the electronic invoice services which the main banks offer to their clients.

There is also a desktop application to generate invoices, created by the Ministry of Industry, Energy and Tourism. This application is integrated with Efact allowing a comfortable and simple dispatch of electronic invoices.

The details to include when sending an invoice electronically to the Consortium for the Construction, Equipment and Exploitation of the Synchrotron Light Laboratory are currently the following DIR3 codes:

  • Administración: A09002970 Generalitat de Catalunya
  • Oficina Contable: A09006061 Intervenció General
  • Órgano Gestor: A09006060 Secretaria D'universitats I Recerca
  • Unidad Tramitadora: A09006120 Direcció De Serveis

  

MINIMUM CONTENT OF ELECTRONIC INVOICE

Electronic invoices shall contain ALL details required for paper invoices. According to the regulations in force on invoicing obligations, all invoices are required to contain the following mandatory fields whether they be dispatched on paper or electronically:

  • Invoice number
  • Date of issue
  • Company name of issuer and receiver
  • NIF (Tax no.) of issuer and receiver
  • Address of issuer and receiver
  • Description of operations (taxable base)
  • Tax rate
  • Tax amount
  • Date of service (if different from the date of issue)

Furthermore, invoices issue to the Consortium for the Construction, Equipment and Exploitation of the Synchrotron Light Laboratory:

  • Purchase order number or
  • Dossier number

In any case, questions and incidents with electronic invoices sent to the Consortium for the Construction, Equipment and Exploitation of the Synchrotron Light Laboratory may be addressed to the

  

FORMATS AND REQUIREMENTS OF ELECTRONIC INVOICES AND THEIR ELECTRONIC SIGNATURE

The format to be used when making electronic invoices is the structured format Factura-e v.3.2 and the format of electronic signature is XAdES.

Requirements for the electronic signature of electronic invoices to Public Administrations are provided for in article 5 and in the second transitory provision of Law 25/2013, of 27 December, for the promotion of the electronic invoice and the creation of the register of invoices in the public sector.

Advanced electronic seal based on a recognised certificate shall also be accepted.

You may obtain more information on this and technical information on Factura-e 3.2 in the Factura-e portal.

 

NON ELECTRONIC INVOICING

Invoices on paper or non-electronic invoices are to be submitted within a time limit of 30 days from the date of effective delivery of the goods or provision of the service, including all the details or requirements set forth in the Regulation governing invoicing obligations, as well as the ORDER No.

The mail address for invoices is:

  • CONSORTIUM FOR THE CONSTRUCTION, EQUIPMENT AND EXPLOITATION OF THE SYNCHROTRON LIGHT LABORATORY (Administration Division)
    CARRER DE LA LLUM 2-26
    08290 CERDANYOLA DEL VALLÈS – BARCELONA – SPAIN

Webpage to submit invoices in pdf format: https://public.cells.es/eladm/#/