The approval of invoices in Spain and its requirements

The approval of invoices is now a critical requirement for companies operating in multiple sectors and countries. Finance directors and CFOs need to be very aware of the implications of choosing an electronic invoicing provider: one that complies with the standards of the Tax Agency and the new requirements of the Anti-Fraud Law. In this article, we explain what Spanish regulations require, with examples and comparisons. You will also see why easyap is so useful and recommended. 

What is "invoice approval" and why does it matter?

To begin with, the standardization of electronic invoicing is based on two closely related concepts:

• Approval of the software or provider that performs certified digitization or invoice management for the Tax Agency (AEAT). This is recognition that the software meets the technical and functional requirements set out in the regulations.
• Approved electronic invoice. This refers to any invoice issued in a format and with electronic seals (signature, fingerprint, XAdES, etc.) that guarantee its integrity, authenticity, and fiscal validity.

So any CFO or financial director must have a clear understanding of both concepts. The fact is that standardization: 

• Complies with the requirements of the Spanish Tax Agency (AEAT).
• Facilitates audits. 
• It offers interoperability with proprietary systems, as well as those of public administrations (B2G) and other clients.
• Prepare your company for new tax control flows in "near" real time.

Regulatory framework in Spain for approved invoices

Precisely, in order to comply with the law, it is essential to understand the Spanish legal framework for invoicing. Broadly speaking, it is based on these four pillars: 

1. Facturae (formats 3.2 / 3.2.2): official XML format used for invoicing the Public Administration. Version 3.2.x is the standard required by XAdES Signature for B2G.
2. SII (Immediate Supply of Information): a mechanism for sending VAT records to the Spanish Tax Agency (AEAT) used by many companies and already integrated by most suppliers. 
3. Verifactu / Computerized Billing Systems (SIF): this is the new framework derived from Royal Decree 1007/2023 that regulates the requirements for billing systems. 
4. Certified digitization software approval: public list of software approved by the Spanish Tax Agency that companies can use to evaluate suppliers.

What should software that is "approved by the Tax Agency" offer?

Regarding that last point, all software on the list must comply with the following: 

• Compatibility with Facturae 3.2 / 3.2.2.
• Ability to sign with XAdES.
• Integration with SII and the ability to send/receive records according to AEAT specifications. 
• Support for Verifactu / SIF. Generation of billing records, chained cryptographic fingerprint, events (cancellations, corrections, etc.) and APIs/WSDL for referral.
• Security and traceability. Event logging, tamper-proof log, encryption, and security certifications (ISO 27001 or similar)...
• Multi-company, multi-enterprise, and multi-currency capability. Essential for groups with subsidiaries in several countries.
• ERP/accounting onboarding and mapping services (format transformation and standardization), testing, and an approval environment.
• SLA and legal and tax support for regulatory changes (Verifactu, updates on Facturae, etc.).

What does easyap offer in terms of certification and compliance? 

Within this legal framework for invoice approval, easyap plays a leading role. Our platform:

• It offers a portal for issuing and receiving for electronic invoices that connects suppliers and customers without technological friction.
• It is compatible with the SII and is ready for integration both with accounting systems and with the best ERPs.
• Provides B2G capabilities and structured billing processes, with solutions geared towards large companies that need international integration and centralized control.

Thus, easyap combines SII connectivity, structured formats, and ERP integration to reduce errors, speed up VAT closing, and mitigate legal risks. 

Comparison: easyap vs other providers 

It is also true that there are long-standing providers on the market, as well as solutions more geared toward SMEs and freelancers that prioritize simplicity over advanced integration. In fact, this table shows several of them, with interesting criteria that CFOs can consider before choosing one solution or another.

Criterion / Need	easyap	Edicom (example EDI provider)	Solutions for SMEs
Facturae 3.2 / 3.2.2 support	Yes (B2G & structured B2B).	Yes.	Limited: many do not handle structured invoices or XAdES signatures.
SII integration	Integrated.	Integrated.	It may be missing or partial.
Verifactu / SIF	Yes. It is ideal for corporate environments; event support and traceability.	Strict document control and traceability.	They are rarely prepared for Verifactu.
International reach	Yes, with international connectivity for multiple companies.	Very solid. International focus/EDI.	Limited.
Suitable for large groups/multinationals	Yes.	Yes.	Not recommended.
Approval / certifications	Compatible with AEAT; offers digitization and validation services.	Extensive EDI experience, integration, and certifications.	Variables; check approvals.

So, if you invoice the public sector or need to issue structured invoices with XAdES signatures, prioritize providers with B2G experience and testing in AEAT environments, such as easyap.

Examples of use and scenarios for invoice approval

In any case, to better understand how to comply with approved electronic invoicing software, let's look at two specific examples or use cases:

2. Industrial group with 15 subsidiaries in Europe (multi-company):

• Requirement: centralize invoice issuance, incorporate SII in Spain, and adapt to national schemes in other countries.
• Solution: use easyap to centralize the billing hub in Spain (SII + Facturae) and combine it with local connectors to send invoices in the formats required by subsidiaries.
• Result: fewer errors in VAT entries and faster reconciliation. 

2. Private company that invoices a city council every month (B2G):

• Requirements: compliance with Facturae 3.2 and electronic signature, and integration with portals such as FACE/PAe.
• Solution: choose a provider that manages XAdES signatures and direct sending in Facturae format (easyap supports this). 
• Result: avoids rejections due to format and speeds up payment.

Recommendations for choosing your approved supplier

In turn, when choosing an approved software provider, we also offer several recommendations:

1. Check the list of software approved by the AEAT and ask the supplier for documentary evidence of approval or compliance.
2. It proposes three test cases (e.g., issue to the Administration, issue to intercompany with multiple currencies, and cancel or rectify an invoice) and asks the supplier to execute them in a test environment.
3. Validates SLAs / support during critical accounting closing and VAT windows.
4. Check everything related to reporting and traceability (logs, hash chain, event logs, etc.). 
5. Include contractual clauses covering adaptations for regulatory changes that may occur in the future without excessive costs.

In summary…

A provider with experience in structured invoicing, SII support, and compliance with the Spanish Tax Agency (AEAT) minimizes risks and ensures operational continuity. That's where easyap fits in perfectly, combining technical capabilities (formats, ERP integration, validations, etc.), a corporate approach, and legal compliance. 

If your company works with public administrations, if you manage large volumes of invoices, or if you need a multi-company model with full traceability, easyap is ideal. Flexibility and rigor so that your invoicing management, in addition to being approved, complies with current and future Spanish law. Contact us with no obligation and we will demonstrate this to you.