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Spain releases Draft Ordinance developing the Certified Billing Regulations

05 January 2024
Spain

The Draft Ordinance that prepares the technical and functional specifications provided for in the regulations that prescribe the criteria for computer or electronic systems and programs to support the invoicing processes of entrepreneurs and professionals was published on 4 January 2024 by the Spanish Ministry of Finance.   This development is in line with the standardization of billing record formats, as established by Royal Decree 1007/2023 of 5 December, including billing obligations, approved by Royal Decree 1619/2012 of 30 November.   The key additions introduced by this Draft Ordinance in the Billing Regulations include: An invoice must contain a QR...