Spain
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About
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Governed by the Ley Crea y Crece and aligned with EU Directive 2014/55/EU. Aims to enhance tax compliance, reduce fraud, and streamline business transactions.
Implementation Timeline
| Date | Phase | Details |
| January 18, 2015 | Mandatory for Public Sector Suppliers | Mandatory e-invoicing for suppliers to public administrations via FACe (Factura Electrónica). |
| July 1, 2017 | Immediate Supply of Information (SII) | Introduction of the Immediate Supply of Information (SII) for large businesses and VATregistered entities under special regimes |
| 2024 (Expected) | Mandatory B2B E-Invoicing | Mandatory B2B e-invoicing for businesses with annual turnover exceeding €8 million, with smaller companies to follow |
Who Needs E-Invoices?
- Public Sector Suppliers: Required to issue e-invoices via FACe.
- Large Enterprises: Businesses with turnover > €8M will need to comply with the upcoming B2B e-invoicing mandate.
- Exporters: E-invoicing is mandatory for transactions involving cross-border VAT reporting.
- Non-Resident Businesses: Required to issue e-invoices for transactions with Spanish public entities if registered for VAT in Spain
E-Invoicing vs. E-Billing
| Aspect | E-Invoicing | E-Billing |
| Purpose | Compliance with Spanish and EU regulations | Informal or internal transactions |
| Validation | Real-time via FACe or SII platforms | Not validated |
| Format | Facturae XML | Flexible, non-regulated formats |
| Archiving | Mandatory for six years | Optional |
Key Features of Spain’s E-Invoicing System
- Submission Platforms: Invoices must be submitted via FACe for public sector transactions or SII for VAT reporting.
- Validation: The platform ensures compliance with mandatory fields, digital signatures, and VAT rules.
- Archiving: E-invoices must be stored electronically for 6 years in compliance with Spanish tax laws.
E-Invoicing Dataset
- Buyer/Seller IDs: NIF (Tax Identification Numbers).
- Invoice Details: Invoice number, issue date, and payment terms.
- Goods and Services: Line-item descriptions, quantities, unit prices, and subtotals.
- Taxes: Applicable VAT rates and amounts.
- Transaction Info: Total payable amount, currency, and payment method.
- Delivery Details: Ensures authenticity and integrity of the invoice.
E-Invoicing Across Transaction Types
B2B Transactions- Upcoming mandate will make e-invoices mandatory for all B2B transactions.
- Integrated with AEAT for real-time VAT reporting.
- E-invoicing is not mandatory for B2C transactions but is encouraged to enhance transparency and simplify tax reporting.
- Mandatory for all suppliers to public administrations via the FACe platform.
- Invoices must comply with Facturae standards and include a digital signature.
Penalties for Non-Compliance
- Fines: Up to €10,000 per violation for failing to meet public sector requirements.
- Operational Delays: Rejected invoices may lead to payment delays and strained client relationships.
- Legal Risks: Audits and reputational damage for repeated noncompliance
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