E-invoicing in Spain: one step forward with draft proposal on technical requirements for invoicing

Spanish draft Bill covers new technical invoice requirements but also could be setting grounds for future e-invoicing.

E-invoicing implementation in Spain takes a step forward based on the draft Bill proposal published on 21 February 2022.

Spanish draft Bill on technical requirements for software’s and informatic systems supporting invoicing and standardization of invoice registers could be setting the grounds to future generalized e-invoicing in Spain. Draft Bill makes mandatory specific technical requirements to register transactions under a standardized format, including detailed information on VAT, and also concerning the issuance of invoice.

The Bill is expected to enter into force by 24 January 2024

Who is subject to new technical invoicing requirements in Spain?

Taxpayers subject to Companies’ tax, Income tax and Non Residents Income tax, with some exceptions and postponement request possibility.

Foreign companies only registered for VAT purposes in Spain, in principle are not impacted by the new regulation on Spanish invoicing.

Foreign companies only registered for VAT in Spain are not required to comply with the new technical and informatic requirements for invoices.

New requirements for informatic and invoicing systems

Informatic invoice systems and software’s must guarantee the protection of the invoice data registered, as well as its integrity, conservation, accessibility, and non-alteration.

In order to accomplish the objective, these are some of the characteristics that new invoice systems must comply:

  • Data protection of the invoice register, avoiding any modification of the information after the invoice is issued;
  • Functionality system that allows the traceability of the data registered on the system, allowing administration to have immediate access and extracting data registered;
  • Event register that automatically registers all movements made on the informatic system;
  • Informatic systems must allow the automatic and instant reporting of all invoice register to the tax authorities.

Although it is not yet set the compulsory remission of invoices to tax authorities, these systems must be already set up with the possibility of this automatic and real time reporting of invoices to tax authorities - probably, to ease the next step forward making it mandatory.

New informatic systems for invoices must allow the real time reporting of invoices to tax authorities, although this would not be required yet as of 2024.

Also, invoicing software’s must comply with the following main requirements:

  • Every invoice issued will generate a New register;
  • All registers must include a “hash” or mark, as well as digital signature;
  • Specific mandatory information must be included per New register.

Finally, also this new regulation will impact on the general invoicing requirements in Spain:

  • It will be required to use a specific sequential invoice number for those invoices issued under the new technical requirements;
  • Invoices must contain an identity code and the QR code as required from the new systems, and wording indicating “factura verificable en la sede electrónica de la AEAT”, for those invoices issued under the new technical requirements.

What is the connection between new technical invoice requirements and e-invoicing?

Currently, e-invoicing in Spain is only mandatory in the area of Public Administration, concerning invoices issued by Public Bodies and invoices received from their Suppliers, as well as for invoices issued and received between Public Body’s contractors and subcontractors when the value of the invoices exceeds EUR 5,000. 

Also, e-invoicing is voluntary on the invoices issued and received in the B2B area, but its use must be accepted by the customer recipient.

Although e-invoicing Law is under preparation at the moment, and apparently it will take a while before its release, this project for harmonised and extensive technical requirements on invoicing and registers systems seem to be setting the grounds for the future generalized e-invoices use.

Do you need help?

Marosa can help you with your VAT compliance and SII obligations in Spain.


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