- The responsible authorities for eInvoicing in Spain are the Ministry of Economic Affairs and Digital Transformation via the Secretary General for Digital Administration (SGAD), the Ministry of Finance via the General State Comptroller (IGAE), and the Spanish Tax Agency (AEAT).
- The legislation includes Law 25/2013 which made B2G eInvoicing mandatory in Spain since 2015, and Law 18/2022 which is pending approval and will establish the B2B mandate for electronic invoicing.
- The Directive 2014/55/EU has been transposed, and an extra year was used for compliance of non-central entities.
- eInvoicing is mandatory for submitting by public administration suppliers for invoices higher than EUR 5,000, and for receiving and processing by central, regional, and local authorities.
- There is a monitoring mechanism in place, and the European standard on eInvoicing is fully implemented.
- The national standard used is Facturae, which is XML-based and used in association with an eSignature following the XAdES standard.
- The eInvoicing entry point is FACe, and FACeB2B is the platform allowing B2B electronic invoicing.
- The use of CIUS and Extensions is also implemented.
Source ec.europe.eu
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
