Electronic invoicing in public procurement

A new Law on electronic invoicing in the field of public procurement has been published and

will enter into force within 30 days.

This law transposes into national legislation an EU Directive dating back from 2014 and aims at

facilitating cross-border public procurement in the European Union.

A single electronic invoicing standard is established at European level that facilitates the

interoperability of companies wishing to conduct cross-border public procurement.

The ultimate goal of electronic invoices is for the generation, transmission, receiving and

processing of invoices to be fully automated under the Public Procurement Laws.

According to the new Law, the electronic invoice is the one issued, transmitted and received in a

structured electronic format that allows automatic processing.

The main elements of an electronic invoice are: a) process and invoice identifiers; b) the date of the invoice; c) information regarding the identification of the taxable person who delivered the products, provided the services or executed the works; d) information regarding the buyer; e) information regarding the payment beneficiary; f) information regarding the fiscal representative of the seller; g) identification of the type of products supplied, services provided or works performed; h) reference to the public / sectorial procurement contract, for the concession of works and services, as well as, as the case may be, to the public procurement contract in the fields of defense and security; i) details regarding the delivery of products / provision of services / execution of works; j) payment instructions; k) information on loans or debits; l) information on the positions on the invoice; m) invoice totals; n) the VAT breakdown.