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Spain approves invoicing software specifications for taxpayers not using electronic VAT system

19 November 2024

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Tax Alerts, National/Federal Taxation, G...

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Spain

A legal instrument has come into force that imposes the technical, functional and content specifications needed to support invoicing processes and standards for invoicing data formats in Spain.Manufacturers and distributors of computer systems and programs must adapt to the new standards by 29 July 2025. A new legal instrument (Order HAC/1177/2024) that came into force on 29 October 2024 provides the technical requirements for adopting new invoicing software (IS) that certain businesses must use in Spain. Order HAC/1177/2024 also provides the standard formats for invoicing records used in the new IS (approved by Royal Decree 1007/2023, of 5 December 2023).Generally, businesses...