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General issues

We briefly describe the general aspects of the Public Electronic Invoicing Solution and the mandatory electronic invoicing system between businesses and professionals, which includes

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Concept of mandatory electronic invoice

A "mandatory electronic invoicing"(FE) is that invoice issued, transmitted and received in a structured electronic format that allows its automated and electronic processing.

According to our regulations, it must meet the following conditions:

  1. It is issued, transmitted and received in electronic format between businesses and professionals

  2. Documents business transactions agreed between them (B2B)

  3. It meets the technical characteristics contained in the Electronic Invoicing Regulation, in particular in article 7.1 (syntax, semantics, electronic signature, unique code, etc.), and in its possible regulatory developments; as well as in the Billing Obligations Regulation (ROF).

  4. Produced by Computer or Electronic Billing Systems and Programs, which are adapted to article 29.2.j) of Law 58/2003, of December 17, General Tax Law, and, where applicable, to its regulatory development.

Until now, the ROF only considered electronic invoicing. “voluntary”, which is that issued, transmitted and received in electronic format (unstructured, such as a PDF file), which is conditioned on the consent from the recipient.

Additionally, the regulations provide Electronic invoicing "mandatory" for Public Administrations under the terms provided for in Article 4 of Law 25/2013, of December 27 (MiFacturae and FACE platform).