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Electronic invoicing — E-invoicing and Verifactu

The five blocks of electronic invoicing in Spain: what an electronic invoice really is, what Royal Decree 1007/2023 demands of invoicing software, how certified digitisation of incoming paper works, how long everything must be kept and how to roll it out without stopping the business.

5 modules ~20 min in total Content reviewed on

  1. 1 What an electronic invoice is and is not The difference between a PDF by email and a structured invoice. Block 1
  2. 2 Verifactu and invoicing records What RD 1007/2023 demands of the software that issues invoices. Block 2
  3. 3 Certified digitisation of paper How to destroy paper without losing tax validity. Block 3
  4. 4 Retention and deadlines How long each thing must be kept and under what conditions. Block 4
  5. 5 Phased rollout Where to start so the transition does not stop the business. Block 5

See the Kimobox invoice digitisation module

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Electronic invoicing, explained block by block

Electronic invoicing in Spain rests on three separate pieces that often get confused: the format of the invoice, the software that issues it and the archive where it is kept. This path separates them and explains which rule governs each.

Each block links to the official text that sets the rule, so what is stated here can be checked against the Spanish official gazette rather than taken on a supplier's word.

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Sources

Where each figure comes from

References to the official text in force. If a standard is revised, this page is updated and the review date says so.

  1. Royal Decree 1007/2023, regulation on the requirements for invoicing software BOE-A-2023-24840 · 06/12/2023
  2. Law 18/2022 on business creation and growth (article 12) BOE-A-2022-15818 · 29/09/2022
  3. Order EHA/962/2007 on electronic invoicing and electronic retention of invoices BOE-A-2007-7411 · 14/04/2007
  4. Spanish Tax Agency: invoicing systems and Verifactu Agencia Tributaria · —