These measures, contained in a royal decree, establish minimum standards that billing software must meet and standardize record formats, with the purpose of combating tax fraud in commercial transactions. The regulations expressly prohibit the use of 'sales suppression software'.’ or 'dual-use software', which makes it possible to maintain double accounting to hide part of the sales, as explained by the Ministry of Finance in a statement.
https://www.boe.es/boe/dias/2023/12/06/pdfs/BOE-A-2023-24840.pdf
The producers and marketers of these programs have a deadline of 1 July 2025 to adapt to the new provisions. The regulation, result of consultations with the software industry, focuses on imposing obligations on producers and marketers, not to the businessmen and professionals who use these programs. The Treasury urges these actors to offer computerized billing systems that comply with regulations to entrepreneurs.
The Treasury proposal seeks a comprehensive and secure IT solution that simplifies tax compliance through a secure and reliable billing system that prevents improper alterations in records.. From the 1 July 2025, Systems must generate and securely store billing records, including information such as name, tax ID, invoice number, date, type of invoice issued and VAT regime.
Each invoice must have a hash’ chained or fingerprint that relates it to previous invoices, together with an electronic signature, to prevent further alterations. These obligations apply to all invoices, including simplified or “ticket”, with exceptions for entrepreneurs covered by the immediate provision of information (SII) VAT, who already inform the Treasury of each operation, among other exceptions..
As an additional security measure, The producers and marketers of these programs must certify compliance with the regulations through a responsible declaration and launch the new systems on the market nine months after the approval of the ministerial order that specifies the technical details..
In addition to combating fraud, The regulations seek to modernize the digital infrastructure of SMEs and the self-employed, as well as improve tax compliance. The Treasury reminds users of the possibility of sending their billing records to the Tax Agency to facilitate the presentation of declarations and keep VAT record books..
