E-invoice regulation in the public sector
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The regulation of e-invoice use in the public sector was recently amended by Law 25/2013 (27 December) on fostering the e-invoice and creating a register of invoices in the public sector. This statute aims primarily at reducing late payment in the public sector by fostering the use of the e-invoice and creating a register of invoices to streamline vendor payment procedures and provide more detailed information on due invoices.
It also regulates aspects including a register for invoices and the invoice processing procedure in the public sector, the effects of receiving an e-invoice, the powers of the control bodies and collaboration with the Spanish Tax Administration Agency, the validity of the e-invoice in the public sector and its effects for taxation, the exchange of information between the tax office and public payment bodies on their debtors and on payments to venders, the e-invoice for companies providing services to the public in general of special economic significance, and the enforceable effectiveness of the e-invoice.Article Details
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