- Spain’s Royal Decree 1007/2023 mandates digital billing records for fiscal audits.
- Billing records are tamper-proof files linked to each invoice or receipt.
- These records are required in real time or stored securely.
- They contain structured metadata and digital fingerprints.
- The Spanish Tax Agency requires immediate submission in real time mode.
- In non-real time mode, records are stored in the Spanish Tax Service.
- Billing records are the primary reference for audits, not the invoice PDF.
- They include standardized metadata and a sequential chain for tracking.
- Billing records differ from accounting entries in bookkeeping.
- Businesses must use compliant invoicing software to generate these records.
Source: fiscal-requirements.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.
