27 How do I carry out the invoice comparison process? 

The first step it is to describe the invoice as contrastable or not contrastable at the time of submitting the invoice.If the invoice is not contrastable, the invoice will remain in the status “Not contrastable” and will not be accounted.

Not contrastable means that it will never be contrasted. That is to say, that due to the characteristics of the issuer, the invoice, the record of which has been sent or the applicable regime, will not be available in the system to contrast the information.

Examples of this are simplified invoices in which the identification of the recipient is not requested. Therefore, it is not possible to locate this information reliably in the system, or when the counterparty does not participate in the SII and, therefore, is not obliged to send this information.

Once the submitted invoices have been validated and replied, the contrast process begins almost immediately,

Once the option of contrasting has been established, it is determined whether this information on the record sent by one party has been sent by the counterpart.To know if we have this information, the unique code is used.If the same unique code of the record sent is not found, it is understood that this information is not available, and the status of "Not contrasted" is conferred.

If the same unique code is located in the system, the process to contrast the information contained in both records sent by the two parties is executed.

If the contrast criteria coincides it will be considered "Contrasted", while if they do not all coincide, it will be "Partially contrasted".In the case of the latter, the taxpayer will be provided (via a form or web enquiry service)
the non-coinciding contrast details, for review.

It must be taken into account that, which each operation carried out against an invoice (amendment, cancellation, etc.)the contrast is reassessed again, and the status of the entry of the invoice according to the details received may change.
The accounting process will be attempted during the months following the invoice issue date 

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