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Regulatory updates - Spain

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements for Spain.

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

Pagero Regulatory Atlas