Spain: Requirements for billing systems as of 1 July 2025

Requirements for the billing systems and the standardization of billing record formats

Requirements for the billing systems and the standardization of billing record formats

Royal Decree 1007/2023 (published 6 December 2023) establishes the requirements for the billing systems (including computer or electronic programs) and the standardization of billing record formats that taxpayers that are not currently obligated to report records to the tax authority under the immediate electronic reporting system for value added tax (VAT) in Spain (SII) must implement by 1 July 2025.

The guidance also implements the new requirements for billing software introduced by Law 11/2021, which are effective within nine months of publication (in the case of multi-year contracts from 1 July 2025).

Read a December 2023 report [PDF 540 KB] prepared by the KPMG member firm in Spain


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