Draft Royal Decree approving the regulation that establishes the requirements to be adopted by computer or electronic systems and programs that support the invoicing processes of businessmen and professionals, and the standardization of formats of the invoicing records.
The urgent adaptation needs of the business fabric, and specifically SMEs, micro-enterprises and the self-employed, to the demands of digitalization, added to the growing demand of society in order to obtain from its tax administrations a constant improvement in tax assistance and control, imposes the need for standardization and modernization of systems and computer or electronic programs that support the accounting, invoicing and management processes of businessmen and professionals.
Therefore, the purpose of the reform is the digitalization of the business community, which will allow significant cost savings and an accelerated improvement in competitiveness in an increasingly digitalized and global economy. This will require the abandonment in the short term of obsolete recording and invoicing management techniques, ranging from the use of non-digital systems to the use of non-interoperable and non-connected systems.
This Royal Decree approves the Regulation that establishes the requirements to be adopted by the computer or electronic systems and programs that support the invoicing processes of businessmen and professionals, and the standardization of formats of the invoicing records.
The public hearing will end on March 14, 2022.
