Electronic invoicing guide
Spain
Digital reporting requirements
B2G: Centralized
B2B: Post Audit
B2B: Clearance in Basque Country
Obligatory
B2G: Mandatory.
The electronic invoice is mandatory for public administrations and in relationships between contractors and subcontractors when the value is above EUR 5,000.
Reporting: Mandatory.
Authority
Agencia Tributaria
Platform
Reporting: SII – Suministro inmediato de información.
SILICIE – Suministro Inmediato de Libros Contables de Impuestos Especiales
Basque Country: Ticket Bai – LROE sistema de facturación electrónica y e-reporting en el País Vasco.
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.
Storage time
6 years
Reporting and processes
Reporting is mandatory for companies that generate more than EUR 6MM.
Upcoming legislative changes
B2B invoices will need to be sent through a decentralized system. All companies will have to use a certified provider to send and receive the invoices to the central system for repository purposes.
Certified providers of the senders will also need to send the invoice to the certified provider or the recipient. All certified providers will have to interconnect in order to comply with the new system.
The law is expected to be published in the official gazette of Spain during 2024 and from the date of its publication companies that generates more than EUR 8MM will have 12 months to start complying with the obligation; companies that generate up to EUR 6MM will have 24 months and the rest 36 months.
The new system will also require the service providers of the recipients to report the status of he invoices (accepted or rejected) once the obligation comes into force.
Links of Interest and documents
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