e-Invoicing in Spain
Characteristics of the electronic invoice in Spain
In Spain, electronic invoicing is required for businesses that provide goods and services to the government. 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 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.
In the B2B sector, it is expected that companies will gradually be required to adopt e-invoicing between 2024 and 2025, depending on their annual turnover.
The electronic invoice is mandatory for public administrations and in relationships between contractors and subcontractors when the value is above 5,000 euros. In the B2B sector, Spain is preparing for the implementation of electronic invoicing among companies and freelancers starting with large taxpayers with annual invoicing of more than 8 million euros.
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.
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.
Mandatory for invoices issued to public administrations. For other B2B electronic transactions it is not mandatory.
Only the FACTURAE electronic format is regulated.
Spain has a tax system that is made up of many subsystems:
- SII - Suministro inmediato de información
- SILICIE - Suministro Inmediato de Libros Contables de Impuestos Especiales
- Ticket Bai - LROE sistema de facturación electrónica y e-reporting en el País Vasco