Regulatory updates - Spain
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Country Specifications
E-Invoicing/CTC Model:
– B2G: Centralised
– B2B: Post-Audit
Mandatory Infrastructure:
– B2G: FACe
– B2B: N/A
Mandatory Format:
– B2G: Facturae
– B2B: N/A
Mandatory for Issuing:
– B2G: Suppliers to all contracting authorities
– B2B: no explicit requirements
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent required
eSignature:
– B2G: Required
– B2B: Not required, but common
Archiving Period:
6 years
Archiving Abroad:
Allowed under conditions