- The Spanish Ministry of Finance and Public Service has issued a new decree mandating the use of certified billing software to ensure the integrity, conservation, and unalterability of invoices.
- This requirement will apply to all companies and professionals subject to Spanish Corporate Tax, taxpayers subject to Non-resident Income Tax who operate via a permanent establishment in Spain, and private persons who develop economic activities.
- The deadline for compliance is July 1, 2025.
- The certified billing systems must be available on the market within nine months from the approval of the Ministerial Order that specifies all the technical details.
- The requirements for the certified billing systems include generating a record in a standard, structured format at the same time or just before the issuance of each invoice, creating a unique fingerprint to link all invoices to ensure non-alteration of the records, connecting and continuously sending the generated records to the tax authority, and placing a QR Code on all invoices.
- Software vendors must prepare a declaration stating that their system meets the technical specifications and legal requirements and make it available in the system itself.
Source Fonoa
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