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Electronic invoicing is the new standard for suppliers of goods or services, given its advantages of immediacy, cost reduction and efficiency. For some entities, it is mandatory to operate with electronic invoicing.
Since 2015, suppliers of goods or services to Public Administrations are obliged to issue and send electronic invoices to them. This is in accordance with Law 25/2013, of December 27, on the promotion of electronic invoicing and the creation of the accounting registry of invoices in the public sector. They include:
General State Administration
Administrations of the Autonomous Communities
Administrations and Local Entities
Social Security Management Entities
Public Universities
Public Law Entities, Competent Bodies and Provincial Councils
Companies, legal entities, economic interest groupings or other entities are therefore obliged to use electronic invoicing for Public Administrations in Spain since 2015.
Between companies, the obligation does not yet exist in the legislation, but the trend is that a similar process will eventually be established for transactions between private sector entities, given its obvious advantages of authenticity, integrity of origin and legal certainty.
The Tax Agency accredits Sistema eFactura as a provider of electronic invoicing services integrated with FACe, which allows a functional link with the correct issuance and reception of e-invoices for Public Administrations, among other similarly integrated systems.
The Sistema eFactura Supplier Portal complies with the 3 main requirements established in Law 25/2013 with special regard to:
1. The format of the computer language in which electronic invoices are issued and/or received.
2. The electronic signature of the issuing entity, validated by means of the fiscal identifier.
3. The invoice recipient, secure shipment and proof of receipt.
Calle Musgo, 3
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