Mandatory e-invoicing and payment tracking in Spain's public sector

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1. Suppliers who invoice a Public Administration must submit the invoice to an administrative registry within thirty days from the delivery of goods or the performance of services.
2. Large companies and other entities (public limited companies, limited liability companies, joint ventures, among others) must use electronic invoices and submit them through the corresponding general entry point. Administrations may exclude invoices up to €5,000 and those from services abroad from this obligation.
3. The State, the Autonomous Communities and Local Entities must each have a general entry point for electronic invoices, which issues a receipt with date and time and lets the supplier check the status of processing. Local Entities and Autonomous Communities may join the State's entry point.
4. Each Administration creates an accounting register of invoices and a new processing procedure: the invoice is recorded in the accounting register, receives an identification code, and is tracked through to payment.
5. Internal control bodies may access accounting documentation at any time and must prepare an annual report on compliance with late payment rules. For Local Entities, that report goes to the Plenary (Pleno).
6. The Law amends other rules: it requires certain companies to issue electronic invoices to customers who accept or request them, gives those invoices enforcement effect if the parties agree, and changes solvency and classification rules in the Public Sector Contracts Law.

Who it affects

• Suppliers of goods and services to Public Administrations: They must submit their invoices to an administrative registry within thirty days and, if they are large companies or other required entities, use electronic invoicing.
• Public limited companies, limited liability companies and similar entities: They must invoice the public sector electronically from January 15, 2015.
• Public Administrations (state, regional and local): They must create general entry points for electronic invoices and accounting registers of invoices, and follow the new processing procedure.
• Companies providing services of special economic importance: They must issue electronic invoices to customers who accept or request them, with fines of up to €10,000 if they fail to comply.
• Internal control bodies: They may access accounting documentation at any time and must report annually on late payment compliance.

Words worth knowing

Punto general de entrada de facturas electrónicas (general entry point for electronic invoices)

A single electronic window where the supplier submits electronic invoices, which are then sent to the relevant administrative body and accounting office.

Registro contable de facturas (accounting register of invoices)

A computerized list where each Administration records the invoices it receives to track their processing and payment.

Registro administrativo (administrative registry)

An official office where documents are submitted and the date and time of delivery are recorded.

Firma electrónica avanzada (advanced electronic signature)

A digital signature based on a recognized certificate that guarantees who signed the invoice and that it has not been altered.

Eficacia ejecutiva (enforcement effect)

The ability of the invoice to demand payment through the courts without a full trial, if the debtor has accepted this in writing.

It summarizes the law as published in the BOE. It is written by artificial intelligence and may contain mistakes: the official text is what counts. Read the official text · How we make summaries