Electronic Invoice

In development of Law 25/2013, of December 27, the University of Valladolid has issued the RESOLUTION of May 6, 2020, of the Rectorate of the University of Valladolid, ordering the publication of the modification of the Agreement of the Governing Council, which develops the basic state regulations on electronic invoicing and accounting registry of invoices of the University of Valladolid. Chancellor's Resolution.

According to the same all invoices issued to the University of Valladolid within the framework of Law 25/2013 must be electronic. This instruction came into force on 05/16/2020.

Invoices Processing

Invoices Management Circuit

Aspects to take into account in the invoices:

• Invoice issue date: Once the file has been created and the expense has been authorized.
• Expenses shall be itemized. Generic or insufficient descriptions will not be accepted, such as: "Warehouse consumables", "HR7J kit", "Travel".
• The simplified invoice will only be accepted in service commissions or ACF for: payment of public transport (subway, bus, cab) and parking.
• Proforma invoices cannot be justified in projects. They are processed by ACF and the allocation is changed before justification, if there is no final invoice.

In accordance with Royal Decree 1619/2012, regarding invoicing obligations, the following data must be compulsorily included in the final invoices:

• Correlative numbering and, if applicable, series
• Identification of the sender and the addressee, with the following information:
  • Name and surname or company name.
  • VAT number attributed by the Spanish administration or, if applicable, by that of another member state of the European Union (VAT-register).
  • Address.
• Description of the operation and its total consideration.
  • Concept. In the invoices will appear individualized each concept (non-coded legible concept) and its unit price. The concepts must be itemized. Invoices cannot be processed with generic concepts such as "books" or "computer material".
  • Necessary data for the determination of the VAT base, rate and quota. If the quota is charged as part of the price, the rate and the expression: "VAT included" must be indicated. If the invoice groups operations subject to different rates, it must differentiate each base and the resulting quota. If it is a non-taxable or exempt transaction, this must also be justified.
• Currency in which the invoice is issued.
• Place and date of issue.

In the case of invoices issued in the name of the University of Valladolid, the identification of the recipient is as follows:

UNIVERSIDAD DE VALLADOLID

Plaza del Colegio de Santa Cruz 8

47002 VALLADOLID

CIF Q4718001C

* If the issuer of the invoice is a foreigner, the CIF must appear as ES Q4718001C.

INVOICES THAT DO NOT MEET THESE REQUIREMENTS, HAVE AMENDMENTS, ERASURES OR ARE NOT ORIGINAL WILL BE RETURNED TO THE INTERESTED PARTY, SO IT IS ADVISABLE TO CHECK THEM WHEN THEY ARE RECEIVED SO AS NOT TO WORK TWICE.

Minor Contracts

The acquisition of goods or services, with a definitive invoice, for an amount between 100 and 14,999 €, which UVa pays directly to the supplier, requires a minor contract file.

Points of interest

• Minor contracts cannot be used to meet periodic and foreseeable needs. This condition implies that purchases must be programmed.
• Minor contracts may not have a duration of more than one year and may not be subject to extension. (art 29.8)
• A contract may not be split up in order to avoid the requirements of publicity and procedure. (Art. 99)
• Obligation of prior processing of the file (Art. 28).
• The existence of the minor contract shall be accredited with the documents referred to in Article 118 (file + invoice). (Art. 153.2)
• The invoice may be dated the same day as the minor contract dossier.

Minor contract file (art 118) 

• Report from the contracting body justifying the need for the contract.
• Justification that the object of the contract is not being altered to avoid the application of the general contracting rules.
• The contractor has not signed more minor contracts that individually or jointly exceed €15,000. The contracting authority shall verify compliance with this rule. (Art 118.3)
• Approval of the expenditure.
• The corresponding invoice.

Exceptions: 

• Appointment for teaching activities (TE1).
• Service commissions.
• Contracting of access to databases and subscriptions to publications under 221,000 euros (not SARA), as a minor contract. (D Ad 9)

No representation expenses (meals, gifts, flowers, etc.) will be charged to research grants that must be justified. They will only be included in contracts under art. 83 LOU not justifiable and return of indirect costs. In any case in accordance with Management instructions.

All these expenses must be justified on a separate sheet, indicating the reason for their realization and/or the list of attendees.

Invoices of more than 15.000 € (VAT excluded)

For invoices over €15,000, please contact the Contracting Section of the Economic Management Service.

Foreign Invoices

If they are definitive invoices, the previous minor contract file is necessary.

• Invoices from intra-community suppliers. The invoice will not include VAT, except in the case of the provision of services.
• Invoices from non-EU suppliers. In accordance with the tax regulations of the country of origin. An identification number of the company or professional must always appear.
• Bank charges. The processing of these invoices gives rise to bank charges that are NOT eligible in research projects. The interested party must communicate the code to which they will be charged. The invoice must include the international account number (IBAN) into which the amount will be paid and the SWIFT or BIC CODE.
• Packages in Customs. Before authorizing the transfer of an order from a customs office should contact the Investigation Service. Customs charges to the same key. The SAD Document, if applicable, must accompany the invoice.

This type of expense will not be allowed in the last months of project execution. Invoices for inventoriable material can only be paid through central services, NEVER by the interested parties themselves.

They must be sent to the Research Support Service accompanied by the following forms:

• List of Invoices of less than 15.000 €.
• Inventory registration

Invoices of more than 15.000 € (VAT excluded)

For invoices over €15,000, please contact the Contracting Section of the Economic Management Service.

Books

Projects are considered inventoriable material. All books purchased for research projects must be registered at the University Library. Invoices that do not bear the library's stamp will not be processed.

Foreign Invoices for Inventory Materials

Invoices from intra-community suppliers

The invoice shall not include VAT. However, the corresponding VAT will be charged to the project, except in the case that the good is exempt or not subject to VAT and this is stated on the invoice.

Invoices from non-EU suppliers

In accordance with the tax regulations of the country of origin.

Bank expenses

The processing of these invoices gives rise to bank charges that are NOT eligible. The interested party must communicate the key to which they will be charged. The invoice must include the international account number (IBAN) into which the invoice amount will be paid and the SWIFT or BIC CODE. It is necessary to pay the utmost attention to the bank details to avoid delays and unnecessary expenses.

Packages in Customs

Before authorizing the transfer of an order from a customs office, you must contact the Investigation Service.

This type of expenditure does not require a minor contract.

News

It is necessary to motivate the linkage of the trip to the project.
Exceptionality of own vehicle. Only if it is more economically advantageous than public transportation.

Procedure

1 - Request and authorization of secondment
Prior to the start of the trip, you must request the authorization of the secondment. The date of the request must be prior to the date of the trip.

2 - Advance payment

The personnel of the University of Valladolid may request an advance. This must be indicated in the "Request advance" section of the Service Commission application form.

Advances for service commissions charged to research projects will be paid by the research fund.

The justification of service commissions with advance payment must be made within 10 days from the date of return. A new advance will not be processed if the previous one has not been justified.

3 - Justification of the secondment

Once the trip has been made, the Service Commission Justification Account form must be submitted together with the original documents that justify the information contained therein. You must provide the documentation that justifies the realization of the secondment and its link with the project (certificate of attendance to the congress, minutes of the meeting, proof of access to the documentation center, tickets, boarding passes, transport tickets, hotel receipts...).

In the "Remarks" section of the supporting account form you can make clarifications to the trip, as well as waive expenses.

Extraordinary expenses

Exceptionally, authorization may be requested to compensate the commissioned person, always for the exact amount spent and justified, with invoice in his/her name, for laundry and ironing expenses (duration of more than 4 days), consignment in transit or rental vehicle at destination. The form Request for Authorization of Extraordinary Expenses, duly justified, shall be used.

The Vice-Rector for Research, Innovation and Transfer will be responsible for authorizing, for specific and duly justified cases, any exceptional increase in the per diem for accommodation that exceeds those established in RD 462/2002. This excess expenditure is not eligible in research projects.

Insurance, vaccines and visa expenses will be reimbursed only when they are mandatory to enter the country.

• The scope of application of RD 462/2002 includes personnel not legally linked to the Administration when they provide services to the Administration that may give rise to the indemnities or compensation regulated therein.
• All travel must have the authorization of the legal representative of UVa, or the express waiver of compensation (i.e. travel, accommodation and per diem). Therefore, each trip must be included in a secondment if there is an expense.
• Invoices must be itemized, distinguishing lodging expenses from travel expenses. Package tours are not processed.
• Proof from the hotel is required when booking through an agency.

Very important

Invoices paid by the interested party or commissioned person must be issued in his/her name, with his/her NIF/NIE and home address.

On the other hand, those invoices to be paid directly to the travel agency will be issued in the name of the University, with the CIF Q4718001C and the fiscal address of the Uva. They must be signed by the principal investigator of the project and will be processed using the form Relación de facturas inferiores a 15.000 € (Invoices of less than 15.000 €). The accommodation invoice issued by a travel agency must be accompanied by the hotel receipt certifying the stay.

All tickets, boarding passes, public transportation tickets, etc., must be originals.

In accordance with University regulations, invoices for travel and/or accommodation will NOT be accepted for processing by any other procedure.

These types of expenses do not require a minor contract.

Foreign proforma invoice. It will contain the identification of the sender and the recipient, the NIF/VAT, itemized concept, the currency in which it is invoiced, the place and the date. Once paid, the interested party must provide the final invoice in the name of the UVa with all the legal requirements.

Payment of congresses without final invoice. Research projects, if the expense is eligible, may be used to pay conference registration fees to researchers. Active participation in the same is recommended to justify the link with the project. Expenses for accompanying persons will not be paid.

The registration form (or pro-forma invoice, certified by the person responsible for the expense) must state:

• El nombre del congreso
• The name of the congress
• Place and dates of the congress
• The amount and the account to pay the registration fee
• The name of the person registered
• The CIF/VAT of the organizing entity and the CIF of the UVa (Q4718001C)

It shall be submitted at least 10 days prior to the close of the registration period.

Payment of registration fees for congresses without a definitive invoice will be made from the central services payment office (Casa del estudiante). Payment will normally be made by bank transfer, so a document with the provider's account number must be attached (registration web page, e-mail of the organization, etc.). If payment is made with the UVa bank card, the interested party must go to the Research Service with all the documentation days before making the payment (it should be noted that this Uva card is a payment card, not a debit card).

Once paid, the attendee must provide an invoice in the name of the UVa with all the legal requirements, as well as the certificate of attendance. It is not possible to justify in a research project a registration to a congress that does not have a final invoice.

Refund of expenses

Only final invoices (that meet the requirements established in Royal Decree 1619/2012) will be reimbursed, and only to University personnel. Invoices will not be reimbursed to persons who have no legal relationship with the University, even if they are researchers on the project.

Invoice issuing

Invoices must be issued in the name of the University and comply with all legal requirements reflected in the section Invoice Requirements

Printed from

The invoice, signed by the person in charge of the project (signature and legible name), must be presented together with the form Reimbursement of paid invoices, together with proof of payment (transfer receipt, credit card receipt, etc.). If it has been paid in cash, the invoice must bear the words "receipt" or "paid" and the signature and stamp of the issuer. Compensation for the use of means of transport in the urban area must be accompanied by an explanation from the person in charge of the managing unit reflecting the need for the operation.

The following invoices cannot be processed in this way: inventoriable material, expenses subject to income tax, travel.

These are the amounts that, charged to research projects, are disbursed to cover expenses without the prior provision of supporting documentation.

Procedure

The interested party shall complete the Cashier's Advance form, indicating the purpose of the advance and the amount requested. This amount shall be appropriate to the nature of the expense and less than 300 €. The Research Cashier will issue a check in the name of the interested party and the latter will sign the receipt.

Expenses that can be incurred

Eligible expenses in the project related to consumables, postal communications, invoices from transport companies.

Invoices for inventoriable material, expenses subject to income tax or travel expenses may NEVER be paid by means of cash advances.

Justification

It shall be justified with definitive invoices containing all the legal requirements, as soon as possible, once the expense has been incurred and always before the closing date of the fiscal year established by Management. A cashier's advance may not be obtained until the previous one has been definitively justified.

This type of expenditure does not require a minor contract file.

These expenses are not eligible for research projects.

ART. 310 of LAW 9/2017.

In contracts whose purpose is the provision of teaching activities in public sector centers developed in the form of training or improvement courses for personnel in the service of the Administration or in the case of seminars, colloquiums, round tables, conferences, collaborations or any other similar type of activity, provided that such activities are carried out by individuals, the provisions of this Law shall not apply to the preparation and awarding of the contract.

In order to prove the existence of the contracts referred to in this article, the designation or appointment by the competent authority shall be sufficient. (Art 310)

Teaching collaborations will be processed with the TE-1 form. This form must be completed in all its fields. If it does not include the address and e-mail address of the interested party, it will not be possible to process the application. A copy of the identity document must be provided.

The TE1 must exclusively include teaching collaborations; other complementary work that the development of the activities (congresses, seminars) may require must be justified with invoices issued by the businessmen, professionals or individuals who carry them out.

Persons without tax residence in Spain.

Always provide a Certificate of Tax Residence and depending on the agreement with your country of tax residence, the corresponding withholding will be made.

Non-residents in Spain who do not present the certificate, as well as nationals of countries that have not signed the agreement, will be withheld the amount established for personal income by the legislation in force.

Payment

Payment to interested parties will normally be made by bank transfer. If the payment is urgent and cannot be postponed, the TE-1 form must be submitted to the Research Support Service 3 days in advance, together with the tax residence certificate (if applicable) and a copy of the ID card or passport. A check will be given to the interested party at the Research Service, who must sign the receipt.

The TE1 must be made for the total expenses generated by the activity of the individual named, including travel and accommodation expenses, if applicable.