{"id":256700,"date":"2023-09-25T14:42:05","date_gmt":"2023-09-25T12:42:05","guid":{"rendered":"https:\/\/www.easyap.com\/?p=251388"},"modified":"2026-08-17T15:05:15","modified_gmt":"2026-08-17T13:05:15","slug":"el-reglamento-de-facturacion-electronica-en-espana","status":"publish","type":"post","link":"https:\/\/www.easyap.com\/en\/blog\/el-reglamento-de-facturacion-electronica-en-espana\/","title":{"rendered":"The electronic invoicing regulations in Spain"},"content":{"rendered":"

In the fast-paced and evolving world of<\/span> e-invoicing<\/b>,<\/span><\/a> the regulations governing it are also constantly evolving. For any business, staying up-to-date with tax laws is essential. To help you with this, in the following lines, we delve into what comprises <\/span>the e-invoicing regulations<\/b> in Spain currently and what it may soon become. We will discover who is obligated to make the leap to e-invoicing and analyze the country’s current and future situation. Furthermore, we will explore the implications for those who do not adhere to the regulations. Finally, we will highlight the keys to surviving in this new fiscal paradigm.<\/span><\/p>\n

What law regulates invoices in Spain?<\/span> <\/span><\/h2>\n

Currently, <\/span>the regulation for e-invoices<\/b> in Spain is primarily based on two rules:<\/span> <\/span><\/p>\n

–<\/span>   <\/span> Law 10\/2010, of April 28,<\/b><\/a> on the Prevention of Money Laundering and the Financing of Terrorism,<\/b> which establishes the obligation to retain invoices and related documents for a period of 10 years.
\n<\/span>–<\/span>   <\/span> Royal Decree 1619\/2012, of November 30,<\/b><\/a> which approves the technical invoicing regulation that governs the obligations of all Spanish companies.<\/span><\/p>\n

However, a new invoicing regulation in Spain is expected to be approved for 2023 or 2024.<\/span> <\/span><\/p>\n

Specifically,<\/span> that technical e-invoicing regulation <\/b>that is currently in force<\/span> is based on European regulations. It includes the requirements and technical specifications that e-invoices must meet to be fiscally valid in Spain. These requirements cover aspects such as:<\/span> <\/span><\/p>\n

–<\/span>   <\/span> The electronic signature<\/b><\/a>
\n–<\/span>   <\/span> The file format
\n<\/b>–<\/span>   <\/span> The transmission methods
\n<\/b>–<\/span>   <\/span> The preservation<\/b> of<\/span> e-invoices<\/b><\/a> <\/span><\/p>\n

Ultimately, you should keep in mind, on the one hand, that invoicing regulations also consist of more than one legal norm. On the other hand, regulations<\/span> can change over time.<\/b>That’s why it’s always crucial to stay informed about the latest legislative updates related to e-invoicing.<\/span><\/p>\n

Who is required to issue e-invoices in 2023?<\/span> <\/span><\/h2>\n

The fact is that, due to the growing importance of the online world, all legal aspects that may arise in this new digital scenario are increasingly being explored in depth. This also applies to e-invoicing, of course.<\/span> <\/span><\/p>\n

Likewise, despite the numerous changes that have been occurring (and those that will occur in the midst of the era of<\/span> digital transformation<\/b> of companies<\/b><\/a>), there is already a regulation that governs online invoices. And not only that, but it also seeks to promote and implement it throughout the entire business fabric.<\/span> <\/span><\/p>\n

In this regard, adhering to the current online invoicing regulation, everything indicates <\/span>that throughout 2023 and in 2024, in Spain, the obligation to issue e-invoices will be expanded and will affect a wider group of taxpayers<\/b>.<\/p>\n

<\/span>According to current regulations, as of today, the following are required to issue e-invoices in Spain:<\/span> <\/span><\/p>\n

    \n
  1. Large companies:<\/b> Organizations with annual revenue exceeding 6 million euros are required to issue electronic invoices. And they have been since 2015.<\/span><\/li>\n
  2. Companies working with the Public Administration:<\/b> Companies that contract in some way with the<\/span> public sector are subject to the obligation to issue e-invoices<\/b><\/a> since 2015 as well. Furthermore, this obligation is independent of their size.<\/span><\/li>\n
  3. Companies supplying the public sector:<\/b> All organizations that are related to the public sector in any other way must also issue electronic invoices.<\/span><\/li>\n
  4. Companies covered by the VAT group scheme:<\/b>Companies that are part of a VAT group must issue e-invoices since 2018.<\/span><\/li>\n
  5. Organizations operating under the<\/b> Immediate Supply of Information (SII):<\/b><\/a>This regime is mandatory for companies whose annual turnover exceeds 6 million euros.<\/span><\/li>\n<\/ol>\n

    In any case, we emphasize that tax obligations may change over time due to regulatory updates. Therefore, <\/span>it is always a good idea to consult with a tax advisor about your situation<\/b>, as well as staying informed about the latest regulations to ensure you comply with current requirements.<\/span><\/p>\n

    And what is the current situation of e-invoicing in Spain?<\/span> <\/span><\/h2>\n

    Based on these obligations<\/span>, e-invoicing in Spain has become very well-established<\/b>. However, it is something that is constantly evolving, especially due to the promotion by public administrations. And, in addition,<\/span> not only due to obligation, but also because of its advantages<\/b><\/a> it is also rapidly gaining ground in numerous industries and sectors.<\/span> <\/span><\/p>\n

    Most large companies and those operating in the public sector were already using e-invoicing before<\/span> its mandatory nature alongside the SII<\/b><\/a> (although the official implementation of this point has been delayed). Furthermore, <\/span>many smaller companies have voluntarily opted for this method<\/b> due to its benefits in terms of efficiency and cost savings.<\/span> <\/span><\/p>\n

    In turn, <\/span>the Government has recently implemented measures to promote the adoption of e-invoicing.<\/b> For example, the simplification of procedures, interoperability between systems, and other<\/span> innovations as described in the well-known ‘Crea y Crece’ Law.<\/b><\/a> Additionally, deadlines have been set for its use in different sectors and for various types of companies, as mentioned above.<\/span><\/p>\n

    And what will happen to those who do not adhere to the e-invoicing regulations?<\/span> <\/span><\/h2>\n

    All this impetus for e-invoicing in <\/span>Spain’s situation is indicative of the rest of Europe and other major global powers<\/b>. In fact, it seems to be an irreversible trend, so adaptation will be necessary for any type of organization.<\/span> <\/span><\/p>\n

    In this regard, you should know that non-compliance with the current e-invoicing regulations <\/span>already has consequences<\/b>. In Spain, for example, it can lead to various penalties, depending on the specific situation of each company. Some of the most probable are:<\/span><\/p>\n

    Financial Penalties<\/span> <\/span><\/h3>\n

    Companies that fail to comply with e-invoicing obligations may face <\/span>financial penalties imposed by the Tax Administration<\/b>. These fines vary depending on the seriousness of the infringement and the affected billing.<\/span><\/p>\n

    Invalidity of Invoices<\/span> <\/span><\/h3>\n

    If one of your invoices does not meet the e-invoicing requirements established by the regulations, it may be considered <\/span>invalid<\/b> from a tax perspective. This could lead to <\/span>problems when deducting VAT or other taxes<\/b>, which would increase the tax burden for your company.<\/span><\/p>\n

    Difficulties in Commercial Transactions<\/span> <\/span><\/h3>\n

    Failure to comply with e-invoicing regulations <\/span>could limit your company’s ability to conduct commercial transactions with other companies that require e-invoices<\/b> as part of their business policies. Therefore, it will limit the commercial aspect of your business.<\/span><\/p>\n

    Breach of Contracts with Public Administration<\/span> <\/span><\/h2>\n

    If you have contracts with the Public Administration and fail to comply with the e-invoicing obligations they will require, <\/span>you could be in breach of those contracts. <\/b>Consequently, you would have to face various legal and financial consequences.<\/span> <\/span><\/p>\n

    To avoid all these problems, it is crucial <\/span>to stay informed about the latest legal updates and to comply with the obligations<\/b> e-invoicing to avoid legal and financial problems.<\/span><\/p>\n

    Key points of the regulation where easyap can help you<\/span> <\/span><\/h2>\n

    In short, to comply with the e-invoicing regulation in Spain, there are several important points you should consider. Furthermore, <\/span>easyap’s software is a most valuable tool<\/b> to guide you through this process. Here we explain these key points and how easyap helps you with them:<\/span> <\/span><\/p>\n

      \n
    1. Invoice format and content<\/b>. Make sure your e-invoices comply with the format and content required by the regulations. With easyap’s solution, you automatically generate your e-invoices meeting these requirements, avoiding errors and guaranteeing their validity.<\/span><\/li>\n
    2. Electronic signature<\/b>. The electronic signature is essential for validating e-invoices. Our software can incorporate electronic signature functions, which guarantees the authenticity and integrity of the invoices.<\/span><\/li>\n
    3. Retention and storage<\/b>. You must retain e-invoices for a specific period. With our tool, you manage and store your e-invoices in accordance with legal requirements.<\/span><\/li>\n
    4. Secure transmission<\/b>. The transmission of e-invoices must be secure, and easyap’s software offers you secure transmission methods.<\/span><\/li>\n
    5. Adaptation to regulatory changes<\/b>. Tax regulations change over time, but at easyap, we stay updated with the latest regulations and quickly adapt to new tax obligations.<\/span><\/li>\n
    6. Efficiency and automation.<\/b> Our software can automate a large part of the e-invoicing process, saving time and reducing manual errors. This way, you can focus on your business while ensuring compliance with regulations.<\/span><\/li>\n
    7. Audit and monitoring<\/b>: Finally, easyap offers audit and tracking functions that allow you to trace and control all electronic invoicing transactions, which facilitates reporting and tax compliance.<\/span><\/li>\n<\/ol>\n

      In summary, easyap can be a great partner to help you comply with the electronic invoicing regulations in Spain. <\/span>It simplifies the entire process, reduces the risk of errors, and ensures regulatory compliance<\/b>. This allows you to focus on your business and avoid potential penalties and tax problems.<\/span> Can we demonstrate it?<\/b><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

      In the fast-paced and evolving world of e-invoicing, the regulations governing it are also constantly evolving. For any business, staying up-to-date with tax laws is essential. To help you with this, in the following lines, we delve into what comprises the e-invoicing regulations in Spain currently and what it may soon become. We will discover […]<\/p>\n","protected":false},"author":22,"featured_media":256701,"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":[189,188],"class_list":["post-256700","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-reglamento-facturacion-electronica-2023","tag-reglamento-tecnico-facturacion-electronica"],"yoast_head":"\nThe electronic invoicing regulations in Spain - easyap<\/title>\n<meta name=\"description\" content=\"Learn about the electronic invoicing regulations in Spain. 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