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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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Spanish electronic invoicing system between businesses and professionals

He Spanish electronic invoicing system between businesses and professionals It is composed of the set of private electronic invoice exchange platforms that comply with the requirements established in the Electronic Invoicing Regulation (RFE) and the Public Electronic Invoicing Solution (SPFE).

Businesses and professionals required to issue and receive Electronic Invoices (FE) must do so through one of the methods that are part of the Spanish electronic invoicing system, or a combination thereof.

So the intervening subjects in the system are:

  • A business owner or professional required to issue an invoice.

  • A businessperson or professional who is the recipient of the transaction and is established in Spain.

  • Private Exchange Platforms (PPIs) are responsible for the routing and direct transmission of the electronic invoice between issuer and recipient, not necessarily for its generation. It is not necessary, although it is possible, for them to act as billing software.

  • The Public Electronic Billing Solution (SPFE). It is the free solution that allows:

    • the issuance and receipt of invoices by those businesses or professionals who choose to do so, especially for SMEs and the self-employed,

    • as well as interconnection with private platforms, either by facilitating the exchange of FE between PPI operators or by making FE and their states available, allowing agile download options for issuers and recipients of invoices and their authorized representatives.

Businesses and professionals required to issue and receive electronic invoices can do so through PPIs that comply with the requirements established in the RFE, by the SPFE, or a combination of both. That's why, the interconnection models They can be:

  • Interconnection of private platforms: direct interconnection through the same or different PPIs of entrepreneurs or professionals.

    In this case, the PPIs must send a true copy of the invoice to the SPFE.

  • Interconnection with private platforms: interconnection of the PPI (or, where applicable, the ERP software) of entrepreneurs or professionals through the SPFE.

  • Interconnection of entrepreneurs or professionals only through the SPFE.

One Faith It must always be transmitted through the Spanish electronic invoicing systemDirect interconnection between entrepreneurs and professionals without using a PPI or SPFE is not correct.