Electronic invoicing for taxpayers is becoming a mandatory issue for companies throughout the world. The latest study on...
e-Invoicing in Spain

Using the electronic invoice with the Public Administration has been required since January 15, 2015. The administration’s suppliers must send electronic invoices to the PGEFe (General Entry Point for Electronic Invoices) so that each Public Administration has been enabled and is technically prepared to facilitate the reception of files.
In the B2B field, the use of electronic invoicing is very consolidated in B2B relationships through the exchange of structured EDIs that are signed electronically from secure signature creation devices. Since July 21, 2018, using the electronic invoice has been required in relationships between the Public Administration’s subcontractors and main contractors.
Mandatory status
Using the electronic invoice with the Public Administration has been required since January 15, 2015. One hundred percent of the administrations (central, local, regional) must receive invoices from their suppliers and creditors by electronic means according to the processes and systems defined in law 25/2013.
Since July 21, 2018, using the electronic invoice has also been required in relationships between the Public Administration’s subcontractors and main contractors when an amount exceeds 5,000 euros as it appears in the Contracts Law 9/2017.