New features published in INFORMA 2026

News published in INFORMA in September

The circumstances of letters a) and ad) of article 201 bis of the LGT are appreciable from the October 11, 2021. The circumstances described in letters e) and f) require prior regulatory development, therefore, in billing systems for users subject to the Regulation, can be seen from the July 29, 2025.

Any functionality or mechanism of the accounting, billing or management computer system that allows alteration of transaction records without any record of it being made through the proper notation in the system itself, would constitute a breach.

Computer systems accountants or of management are understood as those defined for the billing, according to the functionalities of input, processing and storage of information that is introduced into them.

The sale of self-developed video games through a digital platform constitutes a service provided electronically, given its automated nature. When the platform acts on its own behalf, setting the terms of the transaction and managing the collection, it is presumed that the interface receives and provides the services itself, holding the status of a passive subject with respect to the final consumer.

If the special scheme for second-hand goods is not chosen and the general scheme is used instead, sales to individuals in the European Union will be taxed at destination when the threshold of 10,000 euros is exceeded or this option is chosen, and the seller may opt for the single window system (OSS).

Although the services provided by online platforms and portals are carried out through a website and by electronic means, these services must be classified as mediation services and not as services provided electronically.

Management services provided by a management company to a securitization fund are subject to and exempt from VAT under the terms of Article 20.One.18.n) of the VAT Law.

Deliveries of bottled natural mineral water are generally subject to a tax rate of 10%. However, when the product is delivered to specific continents, the taxation of the whole will depend on the characteristics of those continents.

Formal obligations are distinct and different, even though they are related. Businesses can choose the method of issuing the invoice, without the RRSIF having established any modification in this regard. This is without prejudice to the obligations arising from the use, in your case, of a billing computer system (SIF) as billing support.

Formal obligations are distinct and different, even though they are related. Businesses can choose the method of issuing the invoice, without the RRSIF having established any modification in this regard. This is without prejudice to the obligations arising from the use, in your case, of a billing computer system (SIF) as billing support.

An invoice issued using a SIF does not always constitute an "electronic invoice". An electronic invoice can be issued without using a SIF. Businesses can choose the method of issuing the invoice, without the RRSIF having established any modification in this regard. This is without prejudice to the obligations arising from the use, in your case, of a billing computer system (SIF) as billing support.

It is not required the use of different invoice series by the SIF of each premises, although they may be used optionally by business owners or professionals.

It is not required the use of different invoice series by the SIF for each activity, although they may be used optionally by business owners or professionals.

The user can demand that the declaration of responsibility which must be stated in writing and clearly visible in each version of the system, or requested directly from the software manufacturer or distributor.

The method of using computerized billing systems for the billing activity will be carried out by the recipient obligates the supplier.

The method of using computerized billing systems for the billing activity will be carried out by the The recipient does not obligate the supplier until the corresponding date, without prejudice to prior voluntary application.