Terms of use and legal notice

Last updated 2026-08-22

1. Legal notice

This notice is provided in compliance with the information requirements of Spanish Law 34/2002 on information society services and electronic commerce.

The publisher's full tax identification number is not published on this site. The reasoning is set out on the contact page; full identification is available on request to anyone with a legitimate interest, including any competent authority.

2. Accepting these terms

Using this site means accepting these terms. If you do not accept them, stop using it. They are governed by the law of Spain, and any dispute that cannot be resolved otherwise falls to the courts of the publisher's domicile, without prejudice to any mandatory right a consumer has to bring proceedings in their own country of residence.

3. What this site is

A free, independent editorial publication about mandatory electronic invoicing in Europe. It is general information about published law and published technical specifications.

It is not:

• legal advice, tax advice, or accounting advice;
• a compliance service, a certification, or an assurance that any particular implementation satisfies any particular obligation;
• an offer to sell anything, or an inducement to buy anything;
• a substitute for reading the legislation that applies to you, or for taking advice from somebody qualified and insured to give it in your jurisdiction.

No relationship of adviser and client is created by reading this site or by writing to its publisher. See the disclaimer, which forms part of these terms.

4. Accuracy, and the specific problem of a moving subject

Every effort is made to be accurate, and every substantive claim is tied to a source you can open and check.

The subject is nonetheless one in which the law changes, sometimes quickly. Dates are postponed. Draft measures are amended in committee and again in plenary. Technical specifications are revised, and a version that was mandatory becomes optional and then unacceptable. An article on this site describes the position as at the revision date shown on it, and nothing more.

Where a date has not yet become law, the article says so — every date on this site carries a status of in force, adopted or proposed. Reading past that label is the reader's own risk.

5. Intellectual property

All text, code, illustrations and diagrams on this site are original work by the publisher and are protected by copyright. Every illustration and every diagram is generated from code written for this site; there is no stock imagery and no third-party artwork.

You may:

• read, print and store pages for your own use, or to circulate inside your own organisation;
• quote briefly, with attribution and a link to the page quoted.

You may not:

• republish an article in whole or in substantial part, on any site, in any newsletter, or inside any commercial product;
• use the content of this site to train a machine learning model, or ingest it for that purpose by any automated means;
• reproduce the illustrations or diagrams separately from the article they belong to;
• present this material as your own, or as your organisation's.

Names, marks and specification identifiers referred to on this site belong to their respective owners and are used descriptively. Nothing here implies any endorsement by, or affiliation with, any standards body, tax administration, network or company named.

6. External links

Articles link to legislation, technical specifications and official guidance. Those sites are not under the publisher's control. A link is a citation, not a recommendation, and the publisher is not responsible for the content, availability or terms of anything at the other end of one.

Official sources move. If a link on this site is dead, report it — that is a defect and it will be fixed.

7. Advertising

The site carries, or will carry, advertising served by third parties. The publisher does not select individual advertisements and does not endorse the advertisers whose material appears. Any dealing you have with an advertiser is between you and them. See the advertising disclosure.

8. Availability

The site is provided as it stands, with no guarantee that it will be available at any particular moment, that it will be free of error, or that it will continue to be published at all. Pages may be revised, corrected, moved or withdrawn without notice.

9. Liability

To the fullest extent permitted by law, the publisher is not liable for any loss arising from the use of this site or from reliance on it. That includes direct loss and consequential loss, and it specifically includes any penalty, interest, assessment, rejected filing or contractual liability arising from a compliance decision taken on the basis of something read here.

Nothing in these terms excludes liability for fraud, for personal injury caused by negligence, or for anything else that cannot be excluded under applicable law. Nothing in them limits the statutory rights of a consumer.

10. Changes

These terms may change. The revision date at the top records when. Continuing to use the site after a change means accepting the revised version.