Electronic invoicing for taxpayers is becoming a mandatory issue for companies throughout the world. The latest study on...
The electronic invoice in Spain
Characteristics of the electronic invoice in Spain
The electronic invoice in Spain is only mandatory when billing public administrations. Suppliers of public administrations must send electronic invoices to the PGEFe (Punto General de Entrada de Facturas Electrónicas) which every public administration has prepared to receive electronic invoice files. The electronic invoice in the B2B environment is highly consolidated through signed EDI messages digitally signed with secure signature creation devices. The obligation to use electronic invoices in for business relationships between contractors and subcontractors with public administrations through the FACeB2B platform has been mandatory since 2018.