Recently, on 6 December, Royal Decree 1007/2023 of 5 December was published in the Official State Gazette (BOE), approving the Regulation that establishes the requirements to be adopted by the computer or electronic systems and programmes that support the invoicing processes of entrepreneurs and professionals, and the standardisation of invoicing record formats.
This new regulation came into force on 7 December, and taxpayers must have the computer systems adapted to the characteristics and requirements in place by 1 July 2025, so the following is a summary of the main points to bear in mind before the end of this period:
- To whom does this new regulation apply?
– Corporate taxpayers.
– Taxpayers of personal income tax who carry out economic activities.
– Non-resident income taxpayers who obtain income through a permanent establishment.
– Entities under the system of attribution of income that carry out economic activities, without prejudice to the attribution of income that corresponds to their members.
It shall also apply to the producers and marketers of computerised invoicing systems, in matters relating to their respective activities of production and marketing of the computerised systems made available to taxpayers.
Exception: It will not apply to taxpayers who keep their books of records through the AEAT’s Electronic Headquarters by means of the electronic supply of invoicing records (SII).
Nor will it apply to certain operations such as the following:
– Those under the special VAT regime for agriculture, livestock and fishing.
– Those carried out by entrepreneurs or professionals in the course of their activities to which the special equivalence surcharge regime applies or those under the simplified VAT regime.
– Those related to certain deliveries of electrical energy or those invoiced by the National Energy Commission.
– Those documented in invoices for transactions carried out through permanent establishments abroad.
- What is the main change in the Billing Regulation?
The purpose of this new regulation is really to regulate the requirements and technical specifications that the computer systems used by those who carry out economic activities must comply with when carrying out invoicing processes. In other words, the computerised invoicing systems used by taxpayers must comply with a new series of requirements in order to be considered valid and to correctly transmit the information contained in them. Above all, the regulation establishes that the computer systems must guarantee the integrity, conservation, accessibility, legibility, traceability and unalterability of the invoicing records.
Furthermore, the computer system must be capable of sending the tax administration, by electronic means, all the invoicing records generated, continuously, securely, correctly, fully, automatically, consecutively, instantaneously and reliably, and must have an event log that automatically records, at the time they occur, certain interactions with the computer system, operations carried out with it or events occurring during its use, storing the data corresponding to each of them, which must be able to be consulted from the computer system itself.
In the computer systems, access to information with tax implications shall be duly dissociated from access to possible confidential information of a non-property nature, so that the tax administration may have direct access to the consultation and the rest of the functionalities required for the information in the invoicing and event records.
- What computer system can be used with this new regulation?
Taxpayers may comply with the new obligations using the following options:
– An own computer system, which must have a responsible declaration certifying that said computer system complies with the regulation, among other requirements.
– The computer application that the Tax Administration may develop for this purpose.
You can find more information at the following link: https://www.boe.es/boe/dias/2023/12/06/pdfs/BOE-A-2023-24840.pdf
If you have any doubts about these new invoicing obligations, please do not hesitate to contact MDG Advisors.
Marina Guerrero Castronuño
