Invoices submitted via the public sector e-invoice portal accessible through the Seu electrònica (e-tramits.ad). Qualified electronic signature or seal required from OSCEPA or recognized certification provider.
Archiving Requirements:
4 years minimum retention; electronic storage required with online access capability; storage abroad permitted with secure electronic access.
N/A
E-invoicing regulation adopted
24 July 2024
B2G
The Government approved Reglament del 24 de juliol del 2024 regulating e-invoicing obligations for the public sector.
E-invoice portal launched
1 October 2024
B2G
The Portal de factures electròniques del sector públic became operational for the general administration.
Paper invoices discontinued
1 January 2025
B2G
Electronic invoicing became mandatory for all suppliers to the general administration; paper invoices no longer accepted.
Expansion to all public entities
1 January 2026
B2G
Communes and other public sector entities must adopt the e-invoice portal or establish equivalent systems, with possible one-year extension.