E-Invoices in the debt recovery process.
Legal requirements for the collection process:
When amicable efforts to collect the debt documented in an invoice have been exhausted, if the creditor wishes to access a fast-track legal route against the debtor – known as an executive judgment – our legal system requires that the invoice be signed or have an associated delivery note signed and recognized by the debtor.
However, if the invoice and/or delivery note is not signed, even if it is an E-Invoice accepted by the recipient in their invoicing software, the recovery must be processed through an ordinary collection lawsuit in pesos (or dollars), which is not only more extensive, but also only allows the debtor to be seized once the process is completed.
Alternatives to handwritten signature:
In addition to the handwritten signature, there are other types of signatures that can be used, such as the advanced electronic signature, which is recognized in Law No. 18,600. The advanced electronic signature, applicable to E-Invoices, has the same validity and effectiveness as the handwritten signature, as long as it is granted and authorized by the Electronic Certification Unit dependent on AGESIC or by an accredited certification service provider.
These requirements determine that, in commercial practice, if the creditor did not take the precaution of printing the E-invoice or sending a delivery note for the debtor to sign, the E-invoice is usually left unsigned and, therefore, their only option to execute the debt would be to resort to an ordinary collection lawsuit in pesos.
Alternatives for the collection of unsigned E-invoices:
In response to this common problem faced by merchants and entrepreneurs in our country, our national jurisprudence has evolved to provide solutions that adapt to the current reality.
In this sense, it has been understood that, when there is a bilateral contract signed by both parties from which a liquid (or easily liquidable) and enforceable amount arises, and as long as the creditor is fulfilling their obligations, the use of E-Invoices can be admitted as a valid means of proof to verify the amount owed in the “abbreviated” judicial process.
Likewise, it has also been argued that, once the authenticity of the E-Invoices has been convincingly proven, the absence of a handwritten or electronic signature on the invoices is remedied.
Through these considerations, unsigned E-invoices are not directly recognized as enforceable, but if there is a prior contract between the parties, and as long as the authenticity and veracity requirements necessary to configure and support the claim of a specific amount owed in the same are proven, they constitute a title that not only supports the delivery of the agreed merchandise (and therefore the creditor's compliance), but can also be considered sufficient evidence to access a more agile and rapid judicial route for debt collection.
Conclusion:
The use of electronic vouchers has revolutionized the way commercial transactions are documented in our country.
Undoubtedly, the advanced electronic signature is the most effective solution to access a fast-track credit enforcement route. However, it is also true that, due to its cost and the difficulty of accessing computer systems that allow its use, few companies have effectively employed it.
In this context, it was necessary to find an alternative for those cases in which E-invoices were not signed by the debtor (either with a handwritten signature or an advanced electronic signature), in order to allow access to the advantages and agility inherent in the executive judgment. We understand then that the solution reached by jurisprudence allows for the recognition of the legal validity and effectiveness of E-Invoices, requiring compliance with certain commercially reasonable requirements.
(*) Prepared together with Dr. Enrique Mesa.
Montevideo, July 28, 2023.
