Is it already known what the electronic invoice standard will be when invoicing outside the national territory?

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There is no single official standard yet defined for exports, but the trend is toward the use of structured formats harmonized in Europe.

Current Context:

  • Business-to-business (B2B) electronic invoicing at the national level will be regulated through the technical regulation pending from the Create and Grow Law.
  • At the European level, the ViDA Directive proposal (VAT in the Digital Age) is underway, which advocates for the EN 16931 standard (common European semantic format).
  • In Spain, the Facturae format (XML) could evolve or coexist with a UBL/XML or CII/CEFACT format in international exchanges.

For the time being, PDF continues to be accepted in many countries as a valid invoice, provided it meets the tax requirements of the recipient country.

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