BDO Indirect Tax News

Spain - Regulations on invoicing software and e-invoicing systems published

A royal decree published on 6 December 2023 (Royal Decree 1007/2023) implements the regulations issued by Spain’s Minister of Finance in June that provide guidance on the operation of the new e-invoicing and billing software requirements for B2B transactions in order to prevent fraud (for prior coverage, see the article in the July 2023 issue and the article in the January 2022 issue of Indirect Tax News).

The regulations set out the technical specifications and other requirements for the adoption of electronic systems and software supporting the invoicing processes of entrepreneurs and professionals, and they also standardise the format of invoice records. In particular, the regulations establish the requirements that invoicing software used by entrepreneurs and professionals must meet to ensure the integrity, preservation, accessibility, readability, traceability and non-alteration of invoicing records. Covered entrepreneurs and professionals must generally be in compliance with the regulations by 1 July 2025.

Software must automatically generate an invoicing record immediately before an invoice is issued or at the time of issuance. The record must include information such as the name and surname or corporate name of the invoice issuer, tax identification number, invoice number and series, issuance and transaction dates, description of the transaction, amount, invoice type, etc. In addition, the generation of a digital fingerprint and electronic signature is required to prevent modification of invoicing records. An upcoming Ministerial Order will set out the technical and functional specifications of the invoicing record.

The regulations apply throughout the Spanish territory without prejudice to the specific provisions established by the Foral regions (Basque Country and Navarra) and regulations for the Canary Islands, Ceuta and Melilla. With respect to the Foral regions, the regulations apply to taxpayers that are domiciled for tax purposes in the Spanish common territory. Penalties will be imposed for failure to comply with the regulations.

The regulations also require producers and marketers of invoicing software or electronic systems to certify in a declaration that their products comply with the technical specifications in the regulations and they must offer their fully compliant products within nine months from the date the above Ministerial Order enters into force. All entrepreneurs or professionals must have functioning invoicing software or systems adapted to the regulations before 1 July 2025, except for those that keep invoice record books on the Spanish tax authorities’ website under the Immediate Supply of Information (SII) system.

Álvaro Gómez‑Elvira
Albaro Alba
BDO in Spain