The regulation that establishes the requirements for computer or electronic systems supporting billing processes and the standardization of billing record formats has been submitted to the Ministerial Order of the EU Commission.
The integration of billing records into registration books, such as those for VAT and personal income tax, will be developed within the timeline specified in the final provisions. The State Tax Administration Agency will provide the necessary tools for integrating these records into electronic books and allow users to verify and download invoice information.
The regulation introduces amendments to the regulation governing billing obligations, including a new Section 5 in Article 6 that mandates the inclusion of a QR code in invoices and a phrase indicating verifiability at the AEAT electronic headquarters if all billing records are sent to the State Tax Administration Agency. Simplified invoices must also comply with these new requirements.
This Royal Decree is authorized and will be further detailed by ministerial orders covering technical and functional specifications, conditions for computer applications, and other regulatory aspects. It will enter into force the day after its publication in the Official State Gazette. Taxpayers must adapt their computer systems to the new requirements by July 1, 2025, while system producers must comply within nine months of the ministerial order. The State Tax Administration Agency will provide the necessary services for receiving and managing billing records within nine months of the ministerial order’s issuance.
