SPECIAL CONDITIONS FOR USERS IN SPAIN

ANNEX TO THE TERMS AND CONDITIONS

1. Electronic Invoicing in Spain

In compliance with Law 11/2021 on measures to prevent and combat tax fraud, B2Brouter guarantees that its invoicing software prevents record tampering, meets the requirements of integrity, preservation, traceability and accessibility, and does not allow the deletion of completed operations.

B2Brouter is committed to complying with future technical regulations issued by the Spanish Tax Agency regarding the mandatory use of certified IT systems (“truthful software”) in accordance with article 29.2.j of the General Tax Law and its regulatory development.

Mandatory Electronic Invoicing

In accordance with Law 18/2022 of 28 September on the creation and growth of companies (the “Crea y Crece Law”), the use of electronic invoicing will be mandatory in all commercial relations between businesses and professionals. B2Brouter facilitates compliance with this obligation through the issuance, reception, and preservation of electronic invoices in accordance with this legislation.

Interoperability Between Platforms

B2Brouter guarantees interoperability with other recognized electronic invoicing platforms as per article 12 of Law 18/2022 and works to ensure the accessibility, integrity, authenticity, legibility, and traceability of electronic invoices.

The following conditions apply if the recipient of the invoice is located in Spain:

Pursuant to Royal Decree 1619/2012, Law 18/2022 on the creation and growth of companies, and Law 11/2021 on anti-fraud measures, the issuance of electronic invoices between businesses and professionals is mandatory and must always guarantee the authenticity of origin, integrity of content, legibility, secure electronic preservation, and traceability of operations.

B2Brouter acts as a qualified provider of trusted electronic services in accordance with Regulation (EU) 910/2014 (eIDAS) and the Spanish regulations on electronic invoicing. The invoicing system guarantees that the electronic invoices generated and sent through the platform meet all applicable technical and legal requirements.

The electronic means used for the issuance and sending of invoices ensure compliance with:

Interoperability between invoicing platforms, as provided for in article 12 of Law 18/2022.
Non-alteration of records and inviolability of accounting and tax information, as established in Law 11/2021 and article 29.2.j) of the General Tax Law.

The USER may use their own digital certificate to electronically sign invoices or authorize B2Brouter to sign them on their behalf through delegated signing, in accordance with the applicable legal framework. In the latter case, the following conditions apply:

The USER declares that they have obtained the recipient’s consent to issue the electronic invoice.
The USER expressly authorizes B2Brouter Global S.L. to issue, sign, and send electronic invoices on their behalf using the platform’s qualified electronic signature.
The USER assumes full responsibility for the content, validity, and accuracy of the invoices issued.
B2Brouter is not involved in the commercial relationship between the USER and the invoice recipient, nor in the truthfulness or legitimacy of the declared transactions.

Both the USER and, where applicable, the RECIPIENT, are responsible for the content of the invoices and the legality of the underlying transaction. Both parties expressly release B2Brouter from any liability for damages, errors, omissions, viruses, or other harm arising from the issuance, transmission, or receipt of such invoices.

1.1 Particularities of the Basic Plan

All functionalities required by Law 18/2022 (“Crea y Crece Law”) and Law 11/2021 (“Anti-Fraud Law”) — including the generation of tax reports, traceability, immutability, and full preservation of documents during the legal retention periods — are fully incorporated within this plan.

Under the Basic Plan, users with a tax residence in Spain have a limited number of included tax reports. If the USER needs to issue more reports than the established limit, it will be necessary to subscribe to an advanced plan that covers such needs.

To obtain more information about the applicable limits or upgrade options, please contact our support team through the official B2Brouter channels.

1.2 Particularities of Premium Plans

The Premium Plans facilitate regulatory compliance in terms of electronic invoicing under Law 18/2022 on the creation and growth of companies and Law 11/2021 on anti-fraud measures. These plans include all functionalities necessary to adapt to current legal requirements in Spain, such as the obligation to issue electronic invoices in commercial relations between companies and professionals, the full preservation of documents for a minimum of five years, complete traceability of the invoice lifecycle, and authentication through qualified digital signature.

2. Refund Policy

B2Brouter is not distributed to individuals who operate exclusively for personal or domestic purposes, and therefore this contract is not subject to Royal Legislative Decree 1/2007 of 16 November, which approves the revised text of the General Law for the Protection of Consumers and Users and other complementary laws.

In any case, the right of withdrawal does not apply (Art. 103 of Royal Legislative Decree 1/2007 of 16 November) to contracts concerning the provision of services, once the service has been fully performed, provided that the performance began with the consumer’s prior express consent and acknowledgment that once the contract had been fully executed by the trader, the right of withdrawal would be lost.