{"id":5297,"date":"2025-07-03T12:45:17","date_gmt":"2025-07-03T09:45:17","guid":{"rendered":"https:\/\/docnova.ai\/?p=5297"},"modified":"2025-08-11T15:33:20","modified_gmt":"2025-08-11T12:33:20","slug":"facture-electronique-espagne","status":"publish","type":"post","link":"https:\/\/docnova.ai\/fr\/spain-e-invoice\/","title":{"rendered":"Facture \u00e9lectronique Espagne"},"content":{"rendered":"<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Description g\u00e9n\u00e9rale<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce document r\u00e9sume les progr\u00e8s du processus de facturation \u00e9lectronique en Espagne.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Introduction<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">La deuxi\u00e8me \u00e9tape de la facturation \u00e9lectronique obligatoire est initi\u00e9e avec la loi \u201c Cr\u00e9ation et Croissance des Entreprises (Loi 18\/2022, du 28 septembre 2022) \u201d publi\u00e9e au Journal Officiel de l'\u00c9tat le 29 septembre 2022. La loi pr\u00e9voit principalement l'utilisation obligatoire de la facturation \u00e9lectronique pour les transactions B2B (entre entreprises et travailleurs ind\u00e9pendants).<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">La loi vise \u00e0 promouvoir les entreprises et \u00e0 pr\u00e9venir les retards de paiement dans les transactions commerciales. Par le nouveau syst\u00e8me, il sera possible de conna\u00eetre la date d'\u00e9mission et de paiement des factures.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Contexte<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">En Espagne, le processus de facturation \u00e9lectronique est d\u00e9fini et r\u00e9glement\u00e9 par la loi \u201c Crea y Crece \u201d. \u00c0 l'heure actuelle, la facturation \u00e9lectronique est d\u00e9j\u00e0 en place en Espagne depuis 2015. Les fournisseurs envoient d\u00e9j\u00e0 leurs factures au gouvernement au format de facture \u00e9lectronique.<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Pour le secteur priv\u00e9, les entreprises doivent d\u00e9sormais adopter et transformer leurs syst\u00e8mes pour pouvoir envoyer et recevoir des factures dans un format \u00e9lectronique pr\u00e9d\u00e9termin\u00e9. Si le mod\u00e8le gouvernemental doit \u00eatre appliqu\u00e9 au secteur priv\u00e9, les exigences techniques d\u00e9termin\u00e9es par la loi devraient \u00eatre prises en compte dans ce processus. Avec le syst\u00e8me de facturation \u00e9lectronique, les principaux objectifs de la loi sont les suivants :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>pour am\u00e9liorer le contr\u00f4le des entreprises espagnoles sur le processus de facturation,<\/li>\n\n\n\n<li>minimiser la fraude fiscale et<\/li>\n\n\n\n<li>Augmenter la productivit\u00e9 en passant des processus manuels aux processus \u00e9lectroniques automatis\u00e9s.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">En plus des transactions G2B, lorsque toutes les transactions B2B seront \u00e9galement r\u00e9alis\u00e9es via un syst\u00e8me de facturation \u00e9lectronique, l'efficacit\u00e9 et l'efficience du syst\u00e8me seront consid\u00e9rablement am\u00e9lior\u00e9es. L'utilisation de la facturation \u00e9lectronique entra\u00eenera des avantages significatifs dans les transactions commerciales de l'entreprise. Certains de ces avantages sont \u00e9num\u00e9r\u00e9s dans la figure suivante :<\/p>\n\n\n\n<figure data-spectra-id=\"spectra-3723dac4-ebf0-4ab0-bd96-bd47a3c2c2a3\" class=\"wp-block-image size-full\"><img width=\"1224\" height=\"1080\" data-attachment-id=\"5302\" data-permalink=\"https:\/\/docnova.ai\/fr\/spain-e-invoice\/advantages-e-invoice\/\" data-orig-file=\"https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/advantages-e-invoice.avif\" data-orig-size=\"1224,1080\" data-comments-opened=\"1\" data-image-title=\"advantages e-invoice\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/advantages-e-invoice.avif\" decoding=\"async\" fetchpriority=\"high\" loading=\"eager\" src=\"https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/advantages-e-invoice.avif\" alt=\"\" class=\"wp-image-5302\" srcset=\"https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/advantages-e-invoice.avif 1224w, https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/advantages-e-invoice-768x678.avif 768w, https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/advantages-e-invoice-1200x1059.avif 1200w\" sizes=\"(max-width: 1224px) 100vw, 1224px\" \/><\/figure>\n\n\n\n<p class=\"has-text-align-center has-medium-font-size wp-block-paragraph\">Avantages de la facturation \u00e9lectronique<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Port\u00e9e de la loi<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Les contribuables assujettis \u00e0 l&#x27;imp\u00f4t sur le revenu, \u00e0 l&#x27;imp\u00f4t sur les soci\u00e9t\u00e9s et \u00e0 l&#x27;imp\u00f4t sur le revenu des non-r\u00e9sidents sont soumis \u00e0 l&#x27;obligation de facturation \u00e9lectronique, sous r\u00e9serve de certaines exceptions. En revanche, les entreprises \u00e9trang\u00e8res enregistr\u00e9es en Espagne uniquement aux fins de la TVA ne rel\u00e8vent pas du champ d&#x27;application de la l\u00e9gislation sur la facturation \u00e9lectronique.<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">La loi impose l'utilisation de la facturation \u00e9lectronique dans toutes les transactions entre les entreprises et les entrepreneurs individuels. Dans le syst\u00e8me pr\u00e9vu, les destinataires peuvent demander des copies des factures \u00e0 l'\u00e9metteur de factures pendant une p\u00e9riode de 4 ans sans aucun frais. En plus des relations interentreprises, la loi \u00e9tend cette exigence \u00e0 certaines transactions avec des particuliers. Par exemple, les entreprises qui fournissent des services publics (\u00e9lectricit\u00e9, gaz, eau), des services \u00e9lectroniques et financiers sont concern\u00e9es. Pour cette obligation, les particuliers doivent accepter de recevoir des factures \u00e9lectroniques. D'autre part, les agences de voyages et les activit\u00e9s de vente au d\u00e9tail sont exempt\u00e9es de cette obligation. Le gouvernement a le droit d'\u00e9tendre la port\u00e9e des obligations entre les entreprises et les particuliers en fonction des circonstances.<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Les entreprises devraient offrir \u00e0 leurs clients la possibilit\u00e9 de recevoir des factures \u00e9lectroniques. S'ils n'autorisent pas l'acc\u00e8s, ils devront payer des p\u00e9nalit\u00e9s allant jusqu'\u00e0 10 000 \u20ac.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>D\u00e9tails de la mise en \u0153uvre et du calendrier<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">La l\u00e9gislation actuelle ne traite pas des modalit\u00e9s des transactions entre entreprises (B2B). Une nouvelle loi doit \u00eatre publi\u00e9e afin de d\u00e9finir l&#x27;architecture n\u00e9cessaire, les r\u00e8gles et r\u00e9glementations techniques relatives au nouveau syst\u00e8me, ainsi que les sp\u00e9cifications des solutions de facturation \u00e9lectronique. Le gouvernement fixera l&#x27;ensemble de ces d\u00e9tails techniques, sp\u00e9cifications et r\u00e9glementations dans un d\u00e9lai de six mois. Le calendrier de mise en \u0153uvre de la facturation \u00e9lectronique est pr\u00e9sent\u00e9 dans le graphique ci-dessous.<\/p>\n\n\n\n<figure data-spectra-id=\"spectra-e5f8fcd6-9428-4f0d-b7a1-ddbb02d80a57\" class=\"wp-block-image size-full\"><img width=\"1480\" height=\"938\" data-attachment-id=\"5309\" data-permalink=\"https:\/\/docnova.ai\/fr\/spain-e-invoice\/spain-e-invoice-timeline-2\/\" data-orig-file=\"https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/spain-e-invoice-timeline-1.avif\" data-orig-size=\"1480,938\" data-comments-opened=\"1\" data-image-title=\"spain e-invoice timeline\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/spain-e-invoice-timeline-1.avif\" decoding=\"async\" loading=\"lazy\" src=\"https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/spain-e-invoice-timeline-1.avif\" alt=\"\" class=\"wp-image-5309\" srcset=\"https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/spain-e-invoice-timeline-1.avif 1480w, https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/spain-e-invoice-timeline-1-768x487.avif 768w, https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/spain-e-invoice-timeline-1-1200x761.avif 1200w\" sizes=\"auto, (max-width: 1480px) 100vw, 1480px\" \/><\/figure>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">Calendrier de la facturation \u00e9lectronique en Espagne<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Capacit\u00e9s requises des syst\u00e8mes de facturation \u00e9lectronique<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les syst\u00e8mes de facturation doivent avoir les capacit\u00e9s suivantes :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Garantir la protection des donn\u00e9es de la facture enregistr\u00e9e, leur int\u00e9grit\u00e9, leur conservation, leur accessibilit\u00e9 et leur inalt\u00e9rabilit\u00e9.<\/li>\n\n\n\n<li>Assurez-vous que la facture n'est pas modifi\u00e9e apr\u00e8s son \u00e9mission.<\/li>\n\n\n\n<li>Les donn\u00e9es enregistr\u00e9es doivent \u00eatre tra\u00e7ables ; l&#x27;administration doit pouvoir y acc\u00e9der et les extraire \u00e0 tout moment si n\u00e9cessaire.<\/li>\n\n\n\n<li>Toutes les op\u00e9rations sur le syst\u00e8me devraient \u00eatre enregistr\u00e9es automatiquement.<\/li>\n\n\n\n<li>Le syst\u00e8me devrait produire des rapports automatiques et instantan\u00e9s de toutes les factures enregistr\u00e9es aupr\u00e8s des autorit\u00e9s fiscales.<\/li>\n\n\n\n<li>Un nouveau registre doit \u00eatre g\u00e9n\u00e9r\u00e9 pour chaque nouvelle facture.<\/li>\n\n\n\n<li>Chaque registre devrait inclure un \u201c\u00a0hash\u00a0\u201d ou une marque et un certificat num\u00e9rique.<\/li>\n\n\n\n<li>Les informations obligatoires doivent \u00eatre incluses dans chaque registre.<\/li>\n\n\n\n<li>Une num\u00e9rotation s\u00e9quentielle doit \u00eatre attribu\u00e9e \u00e0 chaque facture cr\u00e9\u00e9e.<\/li>\n\n\n\n<li>Les factures doivent comporter un code d&#x27;identification et un code QR.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Conclusion<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Actuellement, les d\u00e9tails techniques du processus de facturation B2B n'ont pas encore \u00e9t\u00e9 d\u00e9finis par la loi. Pour d\u00e9velopper l'architecture n\u00e9cessaire, les r\u00e8gles techniques li\u00e9es au nouveau syst\u00e8me de facturation et les crit\u00e8res pour les solutions de facturation \u00e9lectronique devraient \u00eatre officiellement publi\u00e9s par la loi correspondante. Actuellement chez Melasoft, pour finaliser la solution de facturation \u00e9lectronique pour l'Espagne, nous suivons les d\u00e9veloppements concernant la loi \u201c Crea y Crece \u201d. D\u00e8s la publication de la loi, les d\u00e9tails et les obligations seront pris en compte et la solution sera finalis\u00e9e.<\/p>","protected":false},"excerpt":{"rendered":"<p>General Description This paper summarizes the progress in e-invoicing process in Spain. Introduction The second stage of mandatory e-invoicing is initiated with the law \u201cCreation and Growth of Companies (Law 18\/2022, dated 28 September 2022)\u201d that was published in State Official Gazette on 29 September 2022. The law mainly includes the mandatory use of electronic [&hellip;]<\/p>\n","protected":false},"author":263848013,"featured_media":5311,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","content-type":"","_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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Description This paper summarizes the progress in e-invoicing process in Spain. Introduction The second stage of mandatory e-invoicing is initiated with the law \u201cCreation and Growth of Companies (Law 18\/2022, dated 28 September 2022)\u201d that was published in State Official Gazette on 29 September 2022. The law mainly includes the mandatory use of electronic\u2026","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pgxCJX-1nr","jetpack_featured_media_url":"https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/spain-e-invoice.avif","_links":{"self":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts\/5297","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/users\/263848013"}],"replies":[{"embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/comments?post=5297"}],"version-history":[{"count":10,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts\/5297\/revisions"}],"predecessor-version":[{"id":5312,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts\/5297\/revisions\/5312"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/media\/5311"}],"wp:attachment":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/media?parent=5297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/categories?post=5297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/tags?post=5297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}