With this measure, the European Union wants promote a single electronic invoice format this simplifies and accelerates the commercial relations between European and non-European companies and thus puts an end to the multiplicity of formats currently used. Fortunately, Spanish companies have been in the habit of sending electronic invoices to Spanish public administrations since 2015 in the country. Facturae Format, something that does not change in our country, The problem arises when it is necessary to issue electronic invoices to the public administrations of the rest of Europe.
Do not forget that an electronic invoice is an invoice as such, that is, that it has the same legal effects as a paper bill, at the same time. only difference that it is issued and received in electronic format. This implies that the issue of an electronic invoice is subject to the consent of the recipientAs a result, they are regulated and must meet certain standards.
Electronic invoices may have an unstructured format, namely those intended for private users, self-employed persons and small businesses. This is usually a PDF file or a JPG image, which does not account for computer systems; they must be counted manually.
However, when we talk about electronic invoices in structured format, we refer to those that are generated by a certain billing program and are intended to be processed also by a computer system by the recipient. In this sense, the format in XML used by the public administration and facturae they are the most prevalent among companies.
How to generate a valid electronic invoice all over Europe
Given the fact that the Facturae format is the most widespread, we will describe an example of invoice format that we should create to comply with the standard to be able to send to the European public administrations taking into account version 3.0 of Facturae.
First, we must know that the invoice in this format must include up to six blocks of information, header, sender, recipient, invoice, extensions and electronic signature, only the first four being mandatory.
The block header is a mandatory and unique block containing the following information: (data in red is required)
Another mandatory block in an electronic invoice is that of the issuer, where we will include our tax identification data, company name, address data, and so on.
The next block, also mandatory, is the receiver. This will be where we will indicate the data of the company, the person or the public administration to whom the invoice is intended. Here again, you must enter the recipient's physical data.
The block Bill it is also a unique and mandatory block that in turn collects other groups of data: invoice header, invoice data, billed taxes, invoice totals and detail lines as required, and may also include retained taxes, payment data and literals. legal and complementary data.
The Invoice header It will contain the unique invoice data, ie the invoice number, the type of document and the type of invoice, as well as the serial number or the indication that it is Is a rectifying invoice, can also be added.
In the Billing data The date of issuance of the invoice, the currency, the imposed currency and the language must be included, while the date of operation, the place of issue, the billing period and the type of modification can also be included in this block.
In the block Taxes invoiced The aggregation of the data for each tax class and the percentage envisaged in the invoice will be included as shown in the following image:
The next mandatory block is the one Total bills, which includes data such as the total gross amount, the total amount, the total fees billed, the total taxes withheld, the total bill, the total to be paid and the total to be obligatorily executed.
The last mandatory block of the electronic invoice in Facturae format is the invoice detail lines, which is nothing more than the aggregation of data for each billed concept.
So optional could also include blocks of Extensions and electronic signature in the electronic invoice.