The electronic invoice in Spain

factura electronica españa

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.

Tax authority: 

Agencia Tributaria.

Mandatory status

The electronic invoice is mandatory for public administrations and in relationships between contractors and subcontractors when the value is above 5,000 euros. It is completely voluntary for B2B transactions and is contingent on the consent of the recipient.

Administrative transactions required

Relations with the public administration require a digital certificate to sign these documents. This means that companies can use a third party to digitally sign with a delegated signature.


Mandatory for invoices issued to public administrations. For other B2B electronic transactions it is not mandatory

Print format

Only the FACTURAE electronic format is regulated.


The only regulated format is the FACTURAE for interactions with the public administration. It is a structured XML document that must be generated by suppliers and creditors of Spanish public institutions.


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

Links of interest

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