- A businesswoman issues a small number of invoices monthly using a spreadsheet sent to clients.
- The Real Decreto 1007/2023 sets requirements for systems supporting invoicing processes.
- If invoices are issued manually, the businesswoman is not bound by the decree.
- Using spreadsheets or processors may require compliance with the decree as they can be considered invoicing systems.
- The businesswoman can use a software application provided by the tax agency if required to comply.
Source: audiconsultores-etlglobal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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