Characteristics of the electronic invoice in Spain
In Spain, electronic invoicing is required for businesses that provide goods and services to the government. Suppliers of public administrations must send electronic invoices to the PGEFe (Punto General de Entrada de Facturas Electrónicas) which every public administration has prepared to receive electronic invoice files. The obligation to use electronic invoices in for business relationships between contractors and subcontractors with public administrations through the FACeB2B platform has been mandatory since 2018.
Source Edicom
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