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Ensuring Integrity and Compliance: An Overview of Spain’s New Draft Law for Computerized Billing Systems

  • The Spanish government has introduced a Royal Decree concerning invoicing and computerized billing requirements.
  • Computerized billing systems must meet specified regulations, including ensuring the integrity, accessibility, and inalterability of billing records.
  • Multiple taxpayers can use the same billing system, provided that regulatory requirements are met separately for each taxpayer.
  • Billing systems must be capable of securely and automatically transmitting records to the Tax Administration.
  • The Regulation applies to various categories of taxpayers and will require the use of standard SIF or Verifactu-endorsed billing systems from July 1, 2025.

Source SNI


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