Spain: Requirements for invoicing computer software and standardized record format

The new rules affecting the invoicing processes of businesses also standardize invoicing record formats.

Standardized record format

A draft Royal Decree implements certain requirements for electronic or computer software and systems, in an effort to promote electronic invoicing systems.

The new rules affecting the invoicing processes of businesses also standardize invoicing record formats.

The regulation implements a requirement that all businesses have in place by 1 January 2024 certain validated electronic invoicing systems, and it also requires them to submit their records on a continuous (albeit, for the time being, voluntary) basis to the tax authority.

The rules also implement a new invoicing software obligation pursuant to Law 11/2021, and will apply with regard to computer systems that support the invoicing processes for transactions relating to the activity of persons engaging in economic activities, with certain exceptions.

Read an April 2022 report [PDF 222 KB] prepared by the KPMG member firm in Spain


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