Facturae

What it is

Facturae is the e-invoice format published by the Spanish administration. A Facturae invoice is an XML file with a fixed structure, designed so that a public accounting office can receive and register it without retyping. The official site of the format publishes its versions and the related electronic signature policies.

When it is mandatory

Law 25/2013 requires certain suppliers of the administration to use e-invoicing and to submit invoices through the relevant general entry point: public limited companies, limited liability companies, legal persons and entities without legal personality that lack Spanish nationality (art. 4.1.c), permanent establishments and branches of non-residents, joint ventures and several kinds of funds and groupings. Any other supplier may use it voluntarily. Administrations may, by regulation, exclude invoices of up to 5,000 euros from the obligation.

A self-employed individual is not on that list, but can still invoice in Facturae by choice or when the public body asks for it.

How it works

The supplier generates the XML, signs it with an advanced electronic signature based on a recognised certificate (the law requires this for invoices sent to administrations) and submits it to FACe or to the recipient body’s own entry point. The entry point acts as an intermediary and forwards the invoice to the competent accounting office, which records it in the accounting register of invoices. From there the supplier can follow the processing status.

Common mistakes

• Sending a PDF to an administration that requires Facturae.
• Submitting without a signature, or with a certificate that is not the issuer’s.
• Addressing the invoice to the wrong recipient inside the administration, so it never reaches the competent accounting office.
• Assuming Facturae works for business-to-business invoicing in any country: it is the Spanish format, and other countries use their own.

How Frihet handles it

Frihet generates Facturae 3.2.2 from the invoice, signs it with XAdES-EPES using your own certificate, and can submit it to FACe; the processing status comes back onto the invoice. The certificate is one you supply. Facturae covers invoicing to the public sector: it does not replace VeriFactu or e-invoicing between businesses, which are different obligations.