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.

Administrative transactions required

In relations with public administration, it will be necessary to have an e-certificate for the mandatory signature of these documents. Otherwise, taxpayers can opt for the digital signature services of a provider through the “signature delegation” system.

e-Signature

Mandatory in invoices addressed to the public administration. For other types of electronic invoices, e-signature is not compulsory, although the system is widespread in B2B relations.

Format

FACTURAE is the only standardized format for relations with the public administration. This is a structured XML document which must be generated by suppliers and creditors of Spanish public administrations.

Fiscal control

No additional fiscal controls are in place for e-invoices. The spirit guiding the current legislation consists of encouraging the adoption of these technologies to hone the competitive edge of businesses and improve the administration’s relations with its suppliers through secure invoice interchange systems.

Storage

Original e-documents must be preserved by the recipient for at least 5 years.

Links of interest

http://www.facturae.com

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