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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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Public Electronic Billing Solution

The Public Electronic Billing Solution (SPFE), regulated by Order HAC/1028/2026, of October 2, is the solution developed and managed by the AEAT to provide simple and affordable access. It performs the following functions:

  1. Free electronic invoicing and billing solution issuing and receiving invoices for those entrepreneurs or professionals who choose to do so, especially for SMEs and the self-employed,

  2. Interconnection of/with private platformsThis implies, on the one hand, facilitating the exchange of Electronic Invoices (EI) between operators of Private Exchange Platforms and, on the other hand, making EIs and their statuses available, allowing agile download options for issuers and recipients of invoices and their authorized representatives.

  3. Universal repository and mandatory for all FE, originals or faithful copies.

  4. General services of payment tracking of the invoices.

This information may be used for tax purposes.

The SPFE use the UBL syntax, reference syntax of the public electronic invoicing system, for complying with the European standard EN16931 and be one of the syntaxes accepted by Directive 2014/55/EU of the European Parliament and of the Council of 16 April 2014 on electronic invoicing in public procurement.

This is one of the syntaxes that guarantees the interoperability of intra-community invoices when Council Directive (EU) 2025/516 (LIFE Directive) is implemented.