Spanish Government Clarifies Regulations on Computerized Invoicing Systems and Pre-Invoicing Document Compliance

The Spanish government clarified the scope of Royal Decree 1007/2023 and its Ministerial Order.
The regulation applies only to computerized invoicing systems used for issuing invoices or simplified invoices.
Systems generating pre-invoicing documents must be linked to the official Invoice Issuance System.
Businesses should keep records of all pre-invoices and proforma invoices, linking them to final invoices.
Using separate systems without integration is non-compliant and may lead to sanctions.
Systems must preserve preparatory documents and link them to final invoices.
Traceability must be ensured even if no invoice is issued.

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.