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Discover how electronic invoicing introduces new legal obligations
These new obligations will change business processes, from the issuance and receipt of invoices to their storage with appropriate digital adaptation.
Before Electronic Invoicing
After Electronic Invoicing
Invoicing in paper or PDF, without the need for standardized formats.
Obligation to issue electronic invoices in standardized formats, such as XML (e.g., Facturae, UBL, EDIFACT).
Compatibility between invoicing programs is not required.
Obligation for electronic billing programs to be compatible with other systems.
Any software or manual method, such as Excel/Word, is acceptable.
Obligation to provide approved software that meets technical and legal requirements.
No specific requirements for verification and security.
Implementation of security measures such as electronic signatures, digital certificates and verification codes.
It is not necessary to send invoices to the AEAT.
Sending invoicing records through the VERI*FACTU system (voluntary) or IRS (mandatory for certain companies).
Sanctions limited to general tax aspects.
Specific sanctions for non-compliance in the issuing and receiving of electronic invoices, up to €10,000.
Automatic registration or electronic retention is not required.
Obligation to register electronic invoices with integrity, traceability and in real time.
Receiving invoices in paper or PDF format.
Obligation to receive electronic invoices in standardized formats with traceability and record keeping.
Invoices are stored physically or in non-standardized digital files.
Mandatory electronic storage, guaranteeing accessibility and conservation during the legal period.
Manual correction and sending of new invoice.
Correction through specific procedures to rectify electronic records.