E-Compliance Summary-Spain

Key Mandates, Country Technicality & Terms, Regulation Updates

Key Mandates

July 1, 2017

SII

Invoice reporting (SII) is mandated as of this date.

July 1, 2017

January 1, 2018

FACe

e-Invoicing is mandated(exceeding 5000 EUR) for the suppliers that are issued to public institutions.

January 1, 2018

July 1, 2024

B2B Invoicing

B2B invoicing will be mandated for large taxpayers.

July 1, 2024

Country Technicality & Terms

Scope

Invoice Reporting(SII): Large Businesses, VAT Groups, REDEME’s must be reporting AR, AP Investment of Goods, and Intra-community transactions to the authority within 4 days of the issue date.
e-Invoicing: Suppliers that are issuing invoices to the public sector.

Platforms

e-Invoicing: FACe
Invoice Reporting: SII
Authority: AEAT

Formats

e–Invoice: FacturaE(XML-EN 16931)
SII: SII–XML

Signature & Submission Method

e-Invoice: is required only for B2G Transactions.
SII: Digital certificate is required for submitting documents to the Authority.

Archiving

e-Invoice: 6 years
SII: 10 years- Archiving abroad is also allowed under certain rules.

FacturaE

Specific XML format that is used in e-invoicing with XAdES standards.