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

5.10.5 The electronic invoice

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

To ensure 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, advanced electronic signature, EDI and other means approved by the Tax Agency that ensure authenticity and integrity may be used.

To send electronic invoices, the express or tacit consent of the recipient is required. In the latter case, for example, by verifying access to the sender's website or electronic portal, where electronic invoices are made available and where no rejection of their receipt has been communicated. At any time, the recipient who receives electronic invoices or substitute documents may inform the supplier of his/her desire to receive them in paper form.

Once you have obtained the invoice file with your signature, you can send it to the recipient by email, FTP, etc.

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

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