e-invoicing in Spain - mandatory from 2015 (2/3)

e-invoicing in Spain - mandatory from 2015 (2/3)


The Government of Spain is a pioneer in the promotion of electronic billing for the public sector, according to the "Digital Agenda for Europe", one of the initiatives that the European Commission is promoting as part of the "Europe 2020 Strategy". 

E-invoicing will be mandatory in 2015 for any e-invoices sent to Spanish public sector entities. The Spanish government Law 25/2013, dated of 27th December 2013 establishes the obligation of the electronic invoicing and the creation of the entry registration point (FACe) for any invoices sent to the entities of the Public sector.

In accordance with this law all invoices sent from 15th January 2015 to Public Sector entities must be electronic invoices and should have a structured format according to Facturae V3.2.1 and signed with an electronic signature based on a qualified certificate.

A digital signature is a group of data associated to a message that allows you to ensure the identity of the signatory and the integrity of the message.

You can send an invoice from any IP, the requirements are to be registered in the web portal FACe and the sender must use a qualified certificate provided by Spanish public administration and the invoice should be stored for tax purposes.  
These are the key points of e-invoicing for Spanish public sector:
  • Utilization of same format: Facturae
  • Use of a Hub single entry point: FACe
  • Use of certified signature
  • Traceability of invoices
The issuer company will send a file containing invoice data in the Facturae V3.2.1. XML format. These XML invoices will then be sent to the public administration hub using the provided web services. Each invoice submitted to the web service will be allocated with a unique registration number by the public administration hub and this number will be passed back to the issuer company. 
 Benefits of e-invoicing in the public sector
  • Reduction of costs
  • Improve efficiency
  • Eliminate late payment
  • Control against corruption
  • Ecological e-commerce solution
In this way, not only will be a greater reduction of costs, but also to exercise greater control against corruption providing transparency.

The suppliers could use the register entry and the information of the status of the invoices to know if there has been any impact, if the invoices are approved and when the payment has taken place or if there are any delay or the invoices have been rejected.

It is possible to delegate the process of e-invoicing to third parties by hiring the solution as a service. These services should comply with the third party regulations.

The format structure with advanced electronic signature evidence against third parties
meets the specifications defined in the standard XADES ETSI TS 101 903 and matches with the profile XADES-X-L.

The third parties solution has the advantage that software solution providers offer their experience and knowledge in this e-invoicing processes and usable platform available that will be cheaper than developing a solution with their own resources.