Spain Clarifies Verifactu Regulation for Spreadsheet-Based Invoicing

• Spain’s General Directorate of Taxes (GDT) issued a ruling clarifying the application of the Verifactu Regulation.
• Verifactu requires taxpayers to use certified billing software to ensure the integrity of invoicing records.
• The ruling states that the Verifactu Regulation does not apply to taxpayers who issue invoices manually.
• However, spreadsheets and word processors may be considered billing software if they are used systematically to generate invoices, store invoicing data, and manage billing records.
• Businesses using spreadsheets should assess whether their invoicing practices meet the technical and functional requirements of the regulation.
• The GDT interpretation reinforces the importance of adapting to the new invoicing framework to avoid noncompliance risks.

Source: bdo.global

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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