What is it and what is it for?

Standardised documents include the following:

• e-Invoice 3.2.1 and annexes.
•  Electronic accounting documents in TELCON format (single document), as specified in the Resolution of 28 November 2005, regulating procedures for transferring accounting documents as files. It is not valid for batch files of accounting documents (more than one document per file).
• Cash advances and payments to be justified, as specified in the IGAE Resolution of 19 September 2012, which authorises the use of standardised models for processing accounting data to justify payments and compensation for cash advances using files as a support.
• Certification that individuals are up to date with tax and social security payments.
• Files recording transfers to the Bank of Spain.
• Files recording payments in foreign currency, as specified in the Resolution of 22 February 2011, issued jointly by the IGAE and the Directorate General for the Treasury and Financial Policy, regulating such transactions.
• Files recording large payments, as specified in the Resolution of 7 july 2016, issued jointly by the IGAE and the Directorate General for the Treasury and Financial Policy, regarding the procedure for making certain payments through intermediaries.
• Summaries of transfers to the Bank of Spain.
• Requests for assigning representatives for the material reception of the investment, in accordance with Resolution 7 July 2015 by the General Intervention Board of the State Administration, which approves the procedures for telematic request of representatives for acts of material verification of the investment, communications and standardised request models.
• Enforcement proceedings from the General Social Security Treasury.