{"id":255713,"date":"2025-06-18T10:18:57","date_gmt":"2025-06-18T08:18:57","guid":{"rendered":"https:\/\/www.easyap.com\/?p=252508"},"modified":"2026-08-17T15:00:15","modified_gmt":"2026-08-17T13:00:15","slug":"como-funcionan-las-facturas-electronicas","status":"publish","type":"post","link":"https:\/\/www.easyap.com\/en\/blog\/como-funcionan-las-facturas-electronicas\/","title":{"rendered":"How do electronic invoices work? Complete guide for financial directors"},"content":{"rendered":"<p><span style=\"font-weight: 400\">Ensuring operational efficiency and legal compliance are the top two priorities for CFOs. In this context, the <\/span><a href=\"http:\/\/www.easyap.com\/workflow-de-aprobacion-de-facturas\/factura-electronica\/\"><b>electronic invoice<\/b><\/a><span style=\"font-weight: 400\"> plays a key role, as in addition to replacing paper documents, it is profoundly transforming companies&#8217; financial management. That&#8217;s why we want to give you a detailed overview of <\/span><b>how electronic invoices work,<\/b><span style=\"font-weight: 400\"> as well as their legal framework in Spain and how solutions like easyap facilitate their implementation.<\/span><\/p>\n<h2><span style=\"font-weight: 400\">To begin, what is an electronic invoice?<\/span><\/h2>\n<p><span style=\"font-weight: 400\">An electronic invoice is a <\/span><b>digital document that meets the same legal requirements as a paper invoice, but is issued and received in electronic format.<\/b><span style=\"font-weight: 400\"> Its validity is backed by laws that ensure its authenticity and integrity.<\/span><\/p>\n<p><span style=\"font-weight: 400\">Likewise, this type of document has specific characteristics, such as:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Electronic format<\/b><span style=\"font-weight: 400\">. They are generated and transmitted digitally.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Authenticity<\/b><span style=\"font-weight: 400\">. They guarantee the identity of the issuer with the <\/span><a href=\"https:\/\/www.easyap.com\/en\/blog\/la-firma-electronica-reconocida-que-es-y-cual-es-su-papel-en-la-facturacion-electronica\/\"><b>electronic signature<\/b><\/a><span style=\"font-weight: 400\">.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Integrity<\/b><span style=\"font-weight: 400\">. They ensure that the content has not been altered since the invoice was issued.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Readability<\/b><span style=\"font-weight: 400\">. The document must be understandable by both humans and computer systems.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">In fact, these four characteristics are the pillars upon which those specific laws we referred to are based.&nbsp;<\/span><\/p>\n<h2><span style=\"font-weight: 400\">How does an electronic invoice work step by step?<\/span><\/h2>\n<p><span style=\"font-weight: 400\">Nevertheless, now we will delve into the most relevant part of this article. That is, how electronic invoices work. Specifically, the process consists of five steps that we will explain with an example.<\/span><\/p>\n<h3><span style=\"font-weight: 400\">1. Invoice Generation<\/span><\/h3>\n<p><span style=\"font-weight: 400\">First, <\/span><b>the issuer creates the invoice using invoicing software that complies with legal standards.<\/b><span style=\"font-weight: 400\"> This document includes all <\/span><a href=\"https:\/\/www.easyap.com\/blog\/que-datos-de-facturacion-necesitan-proporcionar-las-empresas\/\"><b>mandatory invoicing data<\/b><\/a><span style=\"font-weight: 400\">: identification of the issuer and recipient, description of goods or services, amount, applicable taxes, etc.&nbsp;<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Example<\/b><i><span style=\"font-weight: 400\">:<\/span><\/i><span style=\"font-weight: 400\">The company TechSoluciones S.A. sells software to Innovatech S.L. for \u20ac5,000. It uses its <\/span><a href=\"https:\/\/www.easyap.com\/en\/blog\/programas-de-facturacion-que-son-y-como-elegir-el-mejor\/\"><b>invoicing program<\/b><\/a><span style=\"font-weight: 400\"> to generate the electronic invoice in XML format with the NIF (tax identification number), description, amount, VAT&#8230;<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400\">2. Electronic Signature<\/span><\/h3>\n<p><span style=\"font-weight: 400\">With the complete document, and to guarantee authenticity and integrity, <\/span><b>the invoice is digitally signed.<\/b><span style=\"font-weight: 400\"> How? With a recognized certificate. This ensures that the invoice has not been modified and that it originates from the legitimate issuer.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Example<\/b><span style=\"font-weight: 400\">: TechSoluciones S.A. digitally signs with its recognized digital certificate to ensure the authenticity and integrity of the document.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400\">3. Transmission to the recipient<\/span><\/h3>\n<p><span style=\"font-weight: 400\">Afterwards, the invoice <\/span><b>is sent to the recipient through secure electronic means.<\/b><span style=\"font-weight: 400\"> Currently, email is still valid, but there are Electronic Data Interchange platforms (<\/span><a href=\"https:\/\/www.easyap.com\/en\/blog\/que-es-el-sistema-edi\/\"><b>EDI<\/b><\/a><span style=\"font-weight: 400\">) or portals that provide a much more convenient and unified service.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Example<\/b><i><span style=\"font-weight: 400\">:<\/span><\/i><span style=\"font-weight: 400\"> the signed invoice is sent to Innovatech S.L. via an EDI securely and efficiently.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400\">4. Reception and Validation<\/span><\/h3>\n<p><span style=\"font-weight: 400\">From there,<\/span><b> the recipient verifies the electronic signature and validates that the invoice complies with legal and contractual requirements.<\/b><span style=\"font-weight: 400\"> Once validated, it is stored in the accounting and management systems.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Example<\/b><i><span style=\"font-weight: 400\">:<\/span><\/i><span style=\"font-weight: 400\"> Innovatech S.L. receives the invoice, and its system automatically validates it, verifying the electronic signature and checking that it complies with the requirements.<\/span><\/li>\n<\/ul>\n<ol start=\"5\">\n<li><span style=\"font-weight: 400\"> Storage and Preservation<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400\">Finally, there is one last step or aspect to consider. And that is that <\/span><b>both parties must retain the electronic invoices for the legal period<\/b><span style=\"font-weight: 400\"> established by each country or territory. And not only that, but they must also guarantee their accessibility and legibility for potential inspections, queries, or audits.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Example<\/b><i><span style=\"font-weight: 400\">:<\/span><\/i><span style=\"font-weight: 400\"> both companies store the invoice in their respective <\/span><a href=\"https:\/\/www.easyap.com\/en\/workflow-de-aprobacion-de-facturas\/gestion-documental\/\"><b>document management systems,<\/b><\/a><span style=\"font-weight: 400\">keeping them for the legal period (between 4 and 6 years in Spain, starting from each fiscal year&#8217;s tax declaration).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">In turn, this <\/span><b>process or operation is applicable to any type of invoice.<\/b><span style=\"font-weight: 400\"> In this regard, we must point out that there are two types of electronic invoices:<\/span><\/p>\n<table>\n<p><b>Invoice Type<\/b><br \/>\n<b>Description<\/b><\/p>\n<p><b>Structured format<\/b><br \/>\n<span style=\"font-weight: 400\">Contains data in formats like XML, allowing for automatic processing by systems.<\/span><\/p>\n<p><b>Unstructured format<\/b><br \/>\n<span style=\"font-weight: 400\">Generally in PDF or image, but require manual intervention for processing.<\/span><\/p>\n<\/table>\n<h2><span style=\"font-weight: 400\">Legal regulations in Spain on how these invoices work<\/span><\/h2>\n<p><span style=\"font-weight: 400\">Furthermore, electronic invoicing in Spain is regulated by several norms. Specific laws establish their use and requirements:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\" aria-level=\"1\"><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2012-14696\"><b>Royal Decree 1619\/2012<\/b><\/a><span style=\"font-weight: 400\">. Regulates invoicing obligations, including those related to electronic invoices.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2022-15818\"><b>Law 18\/2022<\/b><\/a><b> (<\/b><a href=\"https:\/\/www.easyap.com\/en\/ley-crea-y-crece\/\"><b>Create and Grow Law<\/b><\/a><b>)<\/b><span style=\"font-weight: 400\">. Establishes the mandatory use of online invoices in all B2B commercial relationships. That is, between companies.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2021-11473\"><b>Law 11\/2021<\/b><\/a><b> (<\/b><a href=\"https:\/\/www.easyap.com\/blog\/ley-antifraude-espanola\/\"><b>Anti-Fraud Law<\/b><\/a><b>)<\/b><span style=\"font-weight: 400\">. Promotes the use of invoicing systems compatible with the platform <\/span><a href=\"https:\/\/www.easyap.com\/en\/blog\/preguntas-y-respuestas-sobre-el-sistema-verifactu\/\"><b>Verifactu<\/b><\/a><span style=\"font-weight: 400\">. Furthermore, it prohibits so-called dual-use software. <\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400\">Implementation Deadlines<\/span><\/h3>\n<p><span style=\"font-weight: 400\">At the same time, these laws, which have been approved in recent years, have established (or are going to establish) mandatory electronic invoicing in our country. But, when will it become effective?<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Companies with a turnover exceeding \u20ac8 million. <\/b><span style=\"font-weight: 400\">Presumably, they will start e-invoicing in 2026. The law sets a one-year period from the publication of the <\/span><a href=\"https:\/\/www.easyap.com\/en\/blog\/el-reglamento-de-facturacion-electronica-en-espana\/\"><b>electronic invoicing regulation<\/b><\/a><span style=\"font-weight: 400\">. Therefore, the exact date will depend on when said regulation is approved. If, for example, it is published in 2025, it will be effective in 2026. <\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Other companies and self-employed individuals<\/b><span style=\"font-weight: 400\">. For the same reason, everything indicates that the obligation will be effective in 2026, although, likewise, everything will depend on the development of the regulation.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-weight: 400\">Why is e-invoicing mandatory in Spain?<\/span><\/h2>\n<p><span style=\"font-weight: 400\">The mandatory implementation of electronic invoicing has three clear objectives:&nbsp;<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Reduce late payments<\/b><span style=\"font-weight: 400\">. Online invoicing facilitates the tracking and control of payments, for both companies themselves and the Public Administration.&nbsp;<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Combat <\/b><a href=\"https:\/\/www.easyap.com\/en\/blog\/el-fraude-fiscal-y-su-importancia-en-la-facturacion-electronica\/\"><b>tax fraud<\/b><\/a><span style=\"font-weight: 400\">. Precisely, by increasing transparency in transactions through this visibility and tracking, tax fraud is combatted.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Foster digitalization<\/b><span style=\"font-weight: 400\">. With this operation of electronic invoices, the modernization of the entire business sector is driven.<\/span><\/li>\n<\/ol>\n<h3><span style=\"font-weight: 400\">And how has electronic invoicing been adopted internationally?<\/span><\/h3>\n<p><span style=\"font-weight: 400\">In any case, Spain is not the first country to establish these measures. In fact, several countries have already implemented mandatory electronic invoicing. We see several cases:&nbsp;<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Italy<\/b><span style=\"font-weight: 400\">, which with <\/span><a href=\"https:\/\/www.easyap.com\/en\/blog\/fatturapa-y-la-factura-electronica-en-italia\/\"><b>FatturaPA<\/b><\/a><span style=\"font-weight: 400\"> has reduced tax fraud by 17% after its implementation.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><a href=\"https:\/\/www.easyap.com\/en\/blog\/como-es-la-facturacion-electronica-en-francia\/\"><b>France<\/b><\/a><span style=\"font-weight: 400\">, which has already established it as mandatory for all B2B transactions.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><a href=\"https:\/\/www.easyap.com\/en\/blog\/la-factura-electronica-en-alemania\/\"><b>Germany<\/b><\/a><span style=\"font-weight: 400\">, which this year is already immersed in its full implementation.&nbsp;<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">Even, in <\/span><b>Latin America<\/b><span style=\"font-weight: 400\"> there are countries like Mexico, Chile, and Colombia that are adopting similar systems for their electronic invoicing.<\/span><\/p>\n<h2><span style=\"font-weight: 400\">How easyap facilitates electronic invoicing<\/span><\/h2>\n<p><span style=\"font-weight: 400\">This is where we come in: easyap. <\/span><b>Our tailored solutions help you control your electronic invoicing operations from start to finish.<\/b><span style=\"font-weight: 400\"> Furthermore, we adapt to the needs of each company to offer:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Comprehensive legal compliance<\/b><span style=\"font-weight: 400\">. Constant updates to align with each client&#8217;s local and international regulations.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Scalability and customization<\/b><span style=\"font-weight: 400\">. Our solutions adapt to the size and sector of each company.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Technical support<\/b><span style=\"font-weight: 400\">. We provide continuous assistance to resolve questions and optimize software usage.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Integration with existing systems<\/b><span style=\"font-weight: 400\">. We integrate with major ERP, CRM, and other business tools.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Automated accounting.<\/b><span style=\"font-weight: 400\">We automate the accounting record of all your invoices, which reduces and eliminates errors and, consequently, improves operational efficiency.<\/span><\/li>\n<li style=\"font-weight: 400\" aria-level=\"1\"><b>Multi-device and flexible deployment.<\/b><span style=\"font-weight: 400\">You can access the software from different devices, as we operate in the cloud.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400\">Therefore, the transition to electronic invoicing is a necessary step for companies seeking efficiency, compliance, and sustainability. So <\/span><b>understanding how electronic invoices work and having solutions like easyap&#8217;s will make a difference<\/b><span style=\"font-weight: 400\">in the financial and operational management of any organization. If you want to know more, you just have to <\/span><a href=\"https:\/\/www.easyap.com\/en\/contacto\/\"><b>contact us<\/b><\/a><span style=\"font-weight: 400\">.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ensuring operational efficiency and legal compliance are the top two priorities for CFOs. In this context, the electronic invoice plays a key role, as in addition to replacing paper documents, it is profoundly transforming companies&#8217; financial management. That&#8217;s why we want to give you a detailed overview of how electronic invoices work, as well as [&hellip;]<\/p>\n","protected":false},"author":22,"featured_media":255714,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[269],"tags":[],"class_list":["post-255713","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.4 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Do you know how electronic invoices work? - easyap<\/title>\n<meta name=\"description\" content=\"Here is \u200b\u200ba free and practical guide on the operation, regulations, and advantages of electronic invoicing. 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