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. 

Obligation

Obligation

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.

Required Administrative Transactions

Required Administrative Transactions

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.

Format

Format

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.

Digital Signature

Digital Signature

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

Print format

Print format

Only the FACTURAE electronic format is regulated.

Electronic Tax System

Electronic Tax System

Spain has a tax system that is made up of many subsystems:

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Related news about e-invoices in Spain

Electronic Invoicing Will be Mandatory for Spanish Companies

The government has published a draft law requiring the adoption of electronic invoicing