eInvoicing Country Factsheets for each Member State & other countries
- Law 25/2013 establishes the use of electronic invoices and an accounting register of invoices in the public sector. It obliges all public entities to receive all invoices through a common entry point, FACe, which is publicly available. Since 15 January 2015, all invoices sent to public sector entities must be submitted electronically, have a structured format (Facturae V3.2.X) and be signed with an electronic signature based on a qualified certificate. Public administrations must receive and process invoices electronically, although they may accept paper invoices in certain circumstances.
- Law 18/22 also mandates the use of electronic invoices in the country, and according to the law, all B2B transactions must be exclusively supported by electronic invoices.
- Software solutions used by taxpayers to generate, process and validate such invoices must be authorised by the tax administration. Companies with total revenues of EUR 8 million or more per year must comply with the mandate one year after the technical regulations for e-invoicing are enacted by the central government/tax administration.
- All other companies will have to comply with the mandate two years after the technical e-invoicing regulations are enacted by the central government/tax administration.
- The FACe platform is an e-invoicing entry point offered by the General State Administration to all public entities as a free service. The use of FACe is mandatory for central government and optional for regional and local governments. Specific e-invoicing solutions are neither mandatory nor recommended, although the SGAD maintains a list of providers that meet certain conditions. E-invoicing solution providers can access FACe through the automated web services interface available to providers and have submitted e-invoices through this interface.
- FACeB2B is a platform that enables B2B e-invoicing and uses the same format and interfaces already established for B2G e-invoicing. FACe is the single point of entry for e-invoicing for central government. Local and regional governments can develop their own solutions or use a receiving system provided by other administrations.
- In most cases, FACe is the system of choice. Providers can retrieve “e-invoicing addresses” from any public administration (even those not connected to FACe) using the directories and query services available on the FACe portal. All e-invoice reception systems are integrated with the Invoice Accounting Register, which acts as a centralised control mechanism for the payment process. The e-invoicing services provided by FACe can be accessed through the platform’s portal. A web services interface is also provided to support direct integration of invoice processing applications.
Source ec.europa.eu
