E-Invoicing in Spain

In Spain, electronic invoicing (e-invoicing) was introduced by the Law 18/2022, known as “Ley Crea y Crece”, to promote the digitalization of companies and reduce late payments. Since July 2015 is the use of electronic invoices for all suppliers of the public administration (B2G) is mandatory. The Spanish government provides the platform "FACe" through which invoices must be sent to public bodies. For the B2B sector the obligation to issue electronic invoices step by step implemented and taxable companies must VERIFACTU-System for managing e-invoices.

Timeframe

2015: Start of the obligation to issue electronic invoices for public administration bodies (B2G).

2024: Obligation for companies with Annual turnover > €8 millionto issue and receive electronic invoices.

2025: Nationwide introduction of the VERIFACTU systems for electronic invoicing. E-invoicing obligation for all other companies, including SMEs and self-employed persons (Annual turnover ≤ €8 million). (Confirmation follows)

2026: Obligation to issue electronic invoices for all other taxpayers. (Confirmation follows)

applicability

The e-invoice primarily covers Business-to-Business (B2G) and Business to Business (B2B) transactions.

format

Invoice (XML)-Format.

Electronic signature

Electronic signatures are mandatory for the B2G sector (XAdESformat). For the B2B sector is it recommended.

Archiving

E-invoices must 6 years long be archived.


Further information on electronic invoicing in Spain:

https://administracionelectronica.gob.es/pae_Home

https://face.gob.es/en


e invoice 2

GOpus® eInvoice

Our GOpus® eInvoice The solution integrates with SAP ERP and SAP S/4HANA and supports the creation of outgoing e-invoices in all international country formats. This allows you to create and send all your invoice content between different international invoice issuers and recipients directly from your SAP system, and to archive all invoice documents with comprehensive monitoring. Integration with the SAP modules SD, FI, MM, RE/FX, IS-H, IS-U, and SAP Service Billing is possible. Further integrations are available upon request.


Do you have further questions about our solution or would you like to obtain more detailed information about the e-invoicing regulations in Spain?

We will be happy to personally assist you with any further questions you may have about our solution and the regulations.

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