The administrative bodies must keep a general register in which the corresponding entry must be made of any written or communication that is presented or received in any of their own administrative units. The departure of writings and official communications addressed to other bodies or individuals should also be noted.

Each of the subjects included in the scope of application of the law for the promotion of electronic invoicing must have an accounting register of invoices that facilitates its monitoring, the management of which corresponds to the body or administrative unit. which is assigned the accounting function.

The administrative record in which the invoice is received must be sent immediately to the competent accounting office for entry in the accounting record of the invoice.

Finally, remember that the entry of the invoice in the accounting register of invoices gives rise to the assignment of the corresponding identification code of this invoice in the said accounting register. In the case of electronic invoices, the code mentioned must be communicated to eFACT (General electronic invoice entry point).