What are e-invoicing regulations in Spain?
Suppliers of public bodies in Spain must send invoices to the general electronic invoice entry point PGEFe (Punto General de Entrada de Facturas Electrónicas), which is used by all public organisations. In accordance with 2015 legislation, all invoices sent to Spanish public bodies must be submitted in structured electronic format and be signed with an electronic signature.
Since 2018 all invoices exceeding EUR 5,000 in transactions involving public contractors and their subcontractors must be submitted through the FACeB2B platform. Businesses may use this platform for other transactions (e.g. non B2G transactions or those under EUR 5,000), though this is not yet mandatory.
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