Spain uses the PEPPOL BIS Billing 3.0 specification for B2G e-invoicing.

PEPPOL BIS Billing 3.0 is based on the Universal Business Language (UBL2.1) format and adheres to the European standard for e-Invoicing (EN 16931).

PEPPOL also has its own requirements that are defined on top of UBL.

For Vertex e-Invoicing, this means you can create your VRBL as usual, but you must be aware of the requirements for each of the following formats and networks:

Mandate Information

📘

Note

B2B transmission to the Tax Authority in Spain is not supported.

Mandates for B2G e-invoicing started from January 1, 2015. Invoices to public entities are required to be issued electronically.

One central platform called FACe is available, and invoices are exchanged in the standardized FacturaE file format, along with a digital signature.

Consequently, the use of FACe and the Facturae file format is only mandatory for central administrations, not for local administrations. All Spanish regions (except Basque Country) decided to also use FACe and the Facturae file format. However, some local administrations may not be reachable through FACe.

Additionally, the Basque Country decided to implement its own platform Ticket BAI and their own file format TBAI, also based on XML. And within the Basque Country itself, some things may also differ for each of its 3 provinces, such as the B2G mandate timeline.

Vertex e-Invoicing and VRBL does not support B2G in Spain.

There is no B2B mandate in Spain. However, you can send a Document to a business with a PEPPOL network.

Details

Restrictions

• Vertex e-Invoicing does not support the transmission of B2B or B2C or B2G Documents to the Tax Authority for Spain.
• However, you can send Documents to any entity with a PEPPOL access point.

In This Section