Why do I have to use electronic invoicing?
In Spain, as of January 15, 2015, all companies working with the Public Sector (B2G) must work with e-invoicing. If your company operates or intends to do so in the near future with any Public Sector entity, you should take appropriate measures to implement the system.
For which Public Sector entities does the e-invoicing apply?
The quick answer is “for all “, although there are some exceptions. The electronic invoice must be employed compulsorily when billing invoices for:
• The Central State Administration.
• The administrations of each Autonomous Community.
• The Local administration such as Provincial Delegations and Local Councils.
• Autonomous organisms under the authority of the Central Administration (such as the Public Employment Service).
• Entities governed by public law (e.g. A Public Hospital).
• The Social Security Mutual.
• Public Universities.
• Constitutional bodies (such as Parliament).
The exceptions to this rule (and therefore not obliged to use electronic invoicing) are:
• State public companies, from Autonomous Communities and Local Entities.
• Corporations whose 50% or more of its share capital is held by public authorities, either directly or indirectly.
In what format should e-invoices be generated?
Electronic invoices billed to governments must necessarily employ the Facturae (XML) structured format, version 3.2 or higher, so therefore invoices in PDF, EDIFACT or UBL – XML formats are NOT valid.
How do I electronically sign an e-invoice for the Public Sector?
Electronic invoices must be signed with advanced electronic signature, based on a qualified electronic certificate.
Therefore it is necessary to have a recognized electronic certificate, such as the one issued by the National Mint (Fábrica Nacional de Moneda y Timbre).
Where should I send the invoices?
Providers of the Administration should send the e-invoices to the General Entry Point for Invoices (Punto General de entrada de facturas), a website each Public Administration has enabled and is technically prepared to facilitate its bills.
FACe is the entry point of invoices for the Central Government, but for the Autonomous Communities and Local authorities they may have their own entry points, meaning that adaptations are necessary in order to integrate with each one of them.
Therefore, it will be necessary to know exactly to what entry point figure you are attached to.
How do I indicate the recipient of the bill?
Each Administration may request additional information in their e-invoices.
For FACe it is necessary to mandatory report the Accounting Office codes, Managing Body and the Processing entity to whom it is addressed.
Other administrations not adhered to FACe (national, regional or municipal) may apply for other fields necessary for its internal management.
What do I need to create an e-invoice for the Public Sector?
There are two ways:
• Using a computer program to create electronic invoices.
• Through the intermediary of a provider of electronic invoicing (issued by a third party).
After submitting the bill, what I have to do with it?
The same obligations of traditional bills also apply to electronic; therefore it is necessary to keep at least one copy during the corresponding period of adjustment and the next four years, ensuring its readability, authenticity of origin and integrity of content.
Do you think you are ready to receive electronic invoices? If you still have questions, you can contact our experts or leave a comment bellow and we will reply as soon as possible.