As we have already announced, Spain will become fiscal in 2024, and that will change the previous procedure in terms of issuing receipts and affect all businesses. The Draft Regulation of the Anti-Fraud Law establishes the requirements that the billing computer systems used in the activities of businessmen and professionals must meet to guarantee the integrity, conservation, accessibility, legibility, traceability, and inalterability of the billing records, as specified in the General Tax Law.
Source: fiscal-requirements.com
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