e-Invoicing in Spain

In Spain the use of e-invoicing is well established in B2B relations through structured EDI interchanges signed electronically from secure signature creation devices.

As of 2015, it is also mandatory for suppliers to the public administration.

Mandatory status

It is only legally compulsory in relations with the Spanish public administration. 100% of administrations (central, local and regional) must receive invoicing from their suppliers and creditors by electronic means, in accordance with the process and systems set forth in Law 25/2013.

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.


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.


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.


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

Links of interest


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