Perk is fully certified in Spain as per the requirements of the Spanish State Tax Administration Agency (AEAT) proposed in BOE-A-2007-7866 Order EHA 962/2007 for the approval of software for certified digitization of invoices.

This certification requires that all expenses captured and uploaded via mobile app must be:

• Converted to PDF
• Digitally signed
• A hash of the signed PDF is stored along with the expense record

For every export, a specific XML file is generated.

By default, the requirements are enabled for all Spanish legal entities. However, since the Merchant Tax ID and invoice number must be exported to the XML file and are not available as default fields in the expenses form, you must set up two custom fields.

How it works

Perk people takes a photo of the receipt using the camera viewfinder within the Perk app.

Caution: From a legal standpoint, only photos taken via Perk app are considered physical receipts. Your responsibility to ensure that people don‘t upload physical receipts from the gallery.

Once the receipt is uploaded, Perk detects all the mandatory fields from the photo: merchant name, VAT number, taxable base, VAT rate, taxable fee, invoice number, and invoice date. If Perk is unable to detect all the mandatory fields, the person is prompted to enter these fields manually.

Once the person submits the expense, Perk converts the image to a PDF file. The PDF is later enriched with mandatory metadata such as creation date, the name and version of the application through which it was obtained, and the approval key assigned. This metadata is embedded in XMP format in the PDF and can be retrieved for verification by viewing the document properties in Adobe Acrobat Reader.

The PDF is then digitally signed to ensure that it cannot be modified without breaking the signature. The digital hash is stored together with the expense record. When the expense has been approved and reviewed, it is exported in the usual way. As the expense is being exported, Perk generates the corresponding XML file. The XML file contains a specific reference to the associated expense document. In addition, Perk updates the expense document to include a reference to the XML file that is exported.

The generated XML file can be downloaded by people with financial reviewer and auditor roles (Finance > Review > Export log or Finance > Audit > Audit log). A link to the file appears in the Download XML column:

Setting up Perk to support AEAT requirements

Perk AI captures the CIF (company number) and the invoice number for Spanish receipts. However, this requires additional custom fields in the expense form to make sure that if Perk’s AI fails to identify them correctly, submitters or financial reviewers can make necessary changes. If you require this setup, please reach out to your Perk account manager.

Note: The custom fields are not mandatory, but should be always completed for full compliance.