The Government approved this Tuesday a regulation that sets the minimum requirements that billing software must meet and standardizes the formats of the records with the aim of combating tax fraud in sales. Royal Decree 1007/2023, of December 5 .
This measure seeks to curb tax fraud, especially the use of programs that allow income to be hidden through double accounting . This regulation, which is part of a royal decree, The decree is a development of the anti-fraud law and focuses on the prohibition of software that facilitates the suppression of sales.
Although the new rules will come into force on July 1, 2025 , they are not intended to regulate entrepreneurs and professionals, but rather manufacturers and distributors of these software. The Ministry of Finance emphasizes that these providers must ensure that their products comply with the new regulations. The opinions of software developers were taken into account when drafting the decree.
The decree seeks to implement a complete and secure IT solution that facilitates compliance with tax obligations. Invoicing systems must be secure and reliable, avoiding undue modifications. To ensure the integrity of the records, each invoice will include a unique hash code and an electronic signature . These measures will apply to all invoices, with some exceptions.
Software manufacturers and distributors will have to submit a declaration of compliance certifying compliance with the standards and will have nine months after the publication of a ministerial order detailing the technical aspects to adapt their systems.
In addition to combating fraud, this regulation seeks to modernize the digital infrastructure of small and medium-sized businesses and self-employed workers, and improve tax compliance. The Treasury reminds that users can send their billing records to the Tax Agency, which facilitates the management of VAT registration books and the filing of tax returns.
