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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

5.10.5 The electronic invoice

The electronic invoice is one that has been issued and received in electronic format (XML, PDF, DOC...), which replaces the paper document, and retains the same legal value with certain security conditions.

To guarantee the authenticity of the origin and the integrity of the content of the invoice, in order to establish the necessary connection between the invoice and the operation it documents, the advanced electronic signature, EDI and other means approved by the Tax Agency may be used. They ensure authenticity and integrity.

To send electronic invoices, the express or tacit consent of the recipient is required. In the latter case, for example, verifying access to the sender's website or electronic portal, where electronic invoices are made available to you and your rejection of their receipt has not been communicated. At any time, the recipient who receives electronic invoices or substitute documents may inform the supplier of his or her wish to receive them in paper form.

Once the invoice file with your signature is obtained, it can be sent to the recipient by email, by FTP...

The recipient must keep the invoices in an orderly manner, in the same format and original medium in which they were sent. This implies:

  • Have the software that allows you to verify the validity of the signature.

  • Store the invoice files and the signatures associated with each of them.

  • Allow full access without delay.

If paper invoices have been received, the recipient may choose to convert and retain them in electronic format. If invoices have been received in electronic format, the recipient may choose to convert and retain them in paper format.