Electronic invoicing in Spain, since when is it mandatory?

Electronic invoicing is simply the digitalisation of the invoices companies or self-employed workers send to collect payment for products or services rendered. In this way, an electronic invoice, just like a paper invoice, serves to justify certain financial transactions. So, when did electronic invoicing become compulsory?

Until now, electronic invoicing was an option, but it will become an obligation. Article 12 of the new Crea y Crece Law modifies Article 2 bis of the Law on Measures to Promote the Information Society, leaving paragraph 1 of this article as follows:

All entrepreneurs and professionals must issue, send and receive electronic invoices in their commercial relations with other entrepreneurs and professionals. The recipient and the issuer of electronic invoices must provide information on the status of the invoice.

When is electronic invoicing mandatory?

The Crea y Crece law establishes six months from the publication of the law to determine the requirements for its regulatory development.

We will have to wait to find out the exact aspects that will have to be included in the invoices.

Once the regulatory development is published:

• Companies with an annual turnover exceeding 8 million euros will have a period of 1 year after the publication of the Crea y Crece Act to use electronic invoicing in their work processes.
• The rest of the companies, with a turnover of less than 8 million euros, will have a period of 2 years to adapt to this new obligation.

In Spain, the self-employed and businesses are obliged to issue electronic invoices only when they provide services to public administrations. These invoices are sent through the FACeB2B electronic platform the Ministry of Economic Affairs and Digital Transformation provides.

Likewise, this platform also offers services for private companies to send invoices electronically in their B2B relations, i.e. with other private companies.

How to validate electronic invoices

The Regulation states that, in particular, the authenticity of the origin and integrity of the content of electronic invoices is guaranteed by the following means:

• By means of an advanced electronic signature.
• Through electronic data interchange (EDI), as defined in Article 2 of Annex I to Commission Recommendation 94/820/EC of 19 October 1994. This consists of the structured transmission of data, by electronic means, between organisations.
• By other means that have been communicated to the AEAT prior to their use and validated by the AEAT.

So, although it is not compulsory for electronic invoices to be electronically signed, our advice is to do so, so that you can prove their validity, if necessary.

Requirements for electronic invoices

Electronic invoices must be issued through technological solutions and platforms provided by specialised companies. Among other aspects, these solutions must guarantee interconnection and unalterability, in addition to providing information on the status of invoices and allowing them to be downloaded, copied or printed. It will no longer be sufficient to send them in PDF format by e-mail.

1. They must, in any case, comply with the provisions of the specific regulations on invoicing.
2. Both the purchaser and the issuer of the invoices must provide information on the status of the invoices.
3. Purchaser may request a copy of the electronic invoices for four years from the issuance thereof without incurring additional costs.
4. The invoice purchaser may not oblige the issuer to use a predetermined e-invoicing solution, platform or service provider.

Requirements for e-invoicing solutions and platforms

• The technological solutions and platforms offered by companies providing e-invoicing services to entrepreneurs and professionals must guarantee their interconnection and interoperability free of charge.
• The issuing and receiving companies’ own e-invoicing solutions and platforms must comply with the same free interconnection and interoperability criteria with the rest of the e-invoicing solutions.
• The computer or electronic systems and programmes that manage invoicing processes and store electronic invoices must comply with the requirements referred to in Article 29.2.j) of the GLT and its regulatory development, i.e. they must guarantee the integrity, conservation, accessibility, legibility, traceability and unalterability of the records, without interpolations, omissions or alterations that are not duly recorded in the systems themselves.

Penalties for not having electronic invoicing programmes in place

Companies and self-employed workers who do not have electronic invoicing programmes would be committing an administrative infringement. This infringement could be sanctioned with a fine of up to 10,000 euros. The amount of the penalties would be applied depending on the number of persons affected by the infringement or the continuity or persistence of the infringing conduct.

It will be the responsibility of the Secretary of State for Digitalisation and Artificial Intelligence to impose the sanction.