The Spanish Ministry of Finance has published a draft Ordinance to regulate the technical and functional aspects of certified billing systems, following the establishment of mandatory use of these systems and VERI*FACTU technical specifications. The draft is open for public comments until January 24, 2024. Once approved, software developers must have their certified systems available within nine months, but taxpayers are only required to use them from July 1, 2025. The proposed framework outlines requirements for issuing invoices, transmitting invoicing records to the tax authority, using QR codes, and more. The certification will be secured by a “Declaration of Responsibility for the Computerized Invoicing System,” and evaluation by the tax authority is not required. The tax authority will provide necessary technical documentation once the Ordinance is officially published. This development provides taxpayers with a clearer understanding of the upcoming mandate.
Source Fonoa
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