The digitalization of invoices in paper is realised with an accredited software that uses a digital certificate and conserves the scanned invoices and certain metadatos (key data that they allow to the identification and recovery/clear and unequivocal reconstruction of the invoice or document) in a safe data base. This is the key that allows to destroy the paper, being conserved its probatory value but improving its storage, search, access and simultaneous availability for more than a person in the organization. Norm EHA/962/2007, of 10 of April of 2007 specifically establishes the character of original of the resulting electronic document of the digitalization of the invoice. Which solves one of the exigencies in the scopes of the Public Administrations with respect to the obligation of original conservation of which imposes the norm and that is demanded from the IGAE (the General Intervention of the Administration of the State). Digitalization certified. In agreement with the Resolution of 24 of October of 2007 on procedure of homologation of digitalization software, the list of the standard formats of use common for the digitalization certified of received invoices in paper is published.

Also, the list of software accredited for the digitalization certified of invoices in paper is also published. Requirements for the document creation in electronic format with certified digitalization the tributary forced ones can come to the digitalization certified from the invoices, substitute documents and other documents of tributary interest that conserve in paper and have the character of original. The substitute invoices, documents and other documents thus digitized allow that the tributary forced one can do without the original ones in paper that served to him basic. In order to be able to carry out the conversion of the document in paper to the electronic format, it is essential to satisfy some requirements: It must of having a guarantee of fidelity of the digitalization process.