Electronic invoicing guide
Spain
Digital reporting requirements
B2G: Centralized
B2B: Post Audit & Clearance in Basque Country
Obligatory
B2G:
- Issuance: Mandatory for suppliers of goods and services to Public Administrations.
- Reception: Mandatory for public administrations and in relations between contractors and subcontractors when the value is greater than 5,000 euros.
B2B:
- Issue: Voluntary.
- Reception: Volunteer.
B2C:
- Issuance: Voluntary, but permitted.
- Reception: Not mandatory for consumers.
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
Notification to the Immediate Supply of Information (SII) for VAT management is mandatory for companies with a turnover of more than 6 million euros.
In addition to the SII, new obligations related to electronic invoicing and the VeriFactu system are being implemented, within the framework of the fight against tax fraud.
Upcoming legislative changes
Spain will implement mandatory electronic invoicing in all B2B relationships between companies and the self-employed to improve efficiency and combat late payments.
Although it has not yet entered into force, it will be implemented in phases once the relevant technical regulations are published. The following deadlines will apply:
- Companies with an annual turnover of more than 8 million euros: 12 months from publication.
- Companies with a turnover of between 6 and 8 million euros: 24 months.
- Other companies and self-employed workers: 36 months.
The system will be decentralized and will require all companies to use interconnected certified suppliers, which will send invoices both to the recipient and to a central registry. In addition, the recipient’s suppliers must report on the status of the invoice (accepted, paid or rejected).
Links of Interest and documents
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