The electronic invoice format defined by the General State Administration and implemented in the AOC Consortium's e.FACT service is an XML with a specific structure known as billurae.
Currently, the versions of Facturae accepted by the eFACT service, according to the Law 25/2013, of December 27, on the promotion of electronic invoices and the creation of the accounting register of invoices in the Public Sector, are 3.2 and 3.2.1.
If invoices are sent in an earlier format, they will be rejected.
You can get more detail of the format layout and versions in the document Outline Format Facturae from the documentation section of the website http://www.facturae.es.
To consult this and other questions about eFACT, you can consult its support portals:
