SPAIN

E-INVOICING

Delve into the compliance standards, unravel the e-invoicing framework and infrastructure.  ​

Note: the Country Profile below is focused on the upcoming eInvoicing and eReporting obligations.

Scope

B2B e-Invoicing for taxpayers established in Spain

Adoption timeline

1. 12 months from the publication date of the official regulation – eInvoicing adoption for large taxpayers (annual turnover higher than EUR 8 million)
2. 24 months from the publication date of the official regulation– eInvoicing adoption for all remaining taxpayers

Model

DECENTRALIZED CTC MODEL

Format

Facturae , CII, UBL, EDIFACT

Archiving

Within the scope of the upcoming B2B obligation, this term still needs to be defined

External references:

• Agenzia Tributaria – Spain Tax Authority [link]

Other requirements

B2G eInvoicing

Invoices sent to public sector entities must be electronic (structured format) since 2015 and be signed with an electronic signature based on a qualified certificate when the value of the invoice exceeds 5.000 euros using the public platform FaCE.

eReporting SII

The SII, or Immediate Information Supply, is a real-time electronic invoicing system that requires businesses to submit invoice data to the Spanish tax authority (AEAT) immediately upon issuance or receipt.

eReporting Ticket BAI

Taxpayers established in the provinces of Basque Country (Álava, Bizkaia, and Gipuzkoa) are required to submit invoice data to Basque tax authority