Frequently asked questions (FAQ)

Since the regulation establishing the requirements for computerized billing systems applies to computerized billing systems (SIF), meaning SIFs used to issue invoices, the only documents affected by this regulation are INVOICES, both "complete or ordinary" and simplified, not affecting any other type of supporting documents for the delivery of goods or provision of services.

Invoices issued with these SIFs must include a representation of certain information about them using a tax "QR" code. In addition, these SIFs must generate – and sign and save or, where appropriate, send – the corresponding billing records of the invoices issued.

Regulations/Doctrine :

• Articles 1.1 and 1.2 of the regulation establishing the requirements that must be adopted by computer or electronic systems and programs that support the billing processes of entrepreneurs and professionals, and the standardization of billing record formats (RRSIF), approved by Royal Decree 1007/2023, of December 5.

• Articles 6.5 and 7.5 of the regulations governing billing obligations (ROF), approved by Royal Decree 1619/2012, of November 30, introduced by Final Provision one and two of Royal Decree 1007/2023, of December 5.

No.

Unless it is an acquisition from individuals made by taxable persons in REBU, in which case there is an obligation to issue an invoice (art. 16.2 ROF), these acquisitions from individuals can be documented by any other legally valid means other than an invoice. Since they are not invoices, the computer system that generates these receipts is not a SIF. Its issuance, by itself and without other operations for which there is an obligation to issue an invoice, does not obligate the RRSIF.

This is without prejudice to compliance with the generic requirements for computer systems of art. 29.2.j) of the LGT, so it is recommended that these receipts be kept unaltered and be as complete as possible, including the identity (with NIF / NIE) of the person delivering the goods.

No.

Receipts issued by businesses or professionals who make the reimbursement of compensations under article 131.2 of the LIVA are not considered invoices. Its issuance, by itself and without other operations for which there is an obligation to issue an invoice, does not obligate the RRSIF.

In addition to the information that invoices must currently contain, whether ordinary or simplified, those issued with computerized billing systems (SIF) referred to in Royal Decree 1007/2023, of December 5, must include a tax "QR" code that facilitates the communication of certain data to the Tax Agency. And if the SIF that issued them is operating in the VERI*FACTU mode, the phrase "Invoice verifiable at the AEAT electronic headquarters" or VERI*FACTU must also be included.

Regulations/Doctrine:

• Articles 6.5 and 7.5 of the regulations governing billing obligations (ROF), approved by Royal Decree 1619/2012, of November 30, introduced by sections one and two of the first Final Provision of Royal Decree 1007/2023, of December 5.

Yes.

The lack of a tax "QR" code does not prevent the deduction of input VAT , provided that the substantive requirements provided for by VAT regulations and by the case law of the CJEU are met. This requirement only applies to invoices issued through computerized invoicing systems regulated by Royal Decree 1007/2023.

Not all invoices must include the printed "QR" code (for example, it is not mandatory to include the "QR" code on invoices issued by taxpayers registered with the SII, nor those issued by subjects who do not use a computerized invoicing system for this purpose, or subject to regional regulations).

The QR code is a formal obligation of the issuer that, by itself, does not determine the deductibility of the invoice.

Applicable regulations:

• Law 37/1992, on Value Added Tax (art. 97).

• Royal Decree 1619/2012, which approves the Regulation governing invoicing obligations.

• Royal Decree 1007/2023, of December 5.

Temporary data entry and editing, preview, etc. The issuance of invoices is not prohibited by the regulations establishing the requirements for computer billing systems or by the regulations on billing obligations, although until the invoice is completed, it cannot be issued with its corresponding tax "QR" code. For this reason, both draft invoices and proforma invoices do not have any tax "QR" code. The issuance of proforma invoices or simplified invoices without tax validity is permitted as long as they are finally replaced by the official invoice or simplified invoice issued and this is delivered to the client.

When an invoice is finally issued (that is, in general, when the QR code has been incorporated into it and the corresponding high billing record has been generated, signed or sent to the Electronic Office of the Tax Agency), it can no longer be considered a draft and its alteration, in the information elements that make up the "high billing record", will not be permitted unless it is done by means of new billing records, as indicated in the third paragraph of article 8.2.a) of the regulation approved by RD 1007/2023.

For IT purposes, the system for generating pro-forma invoices or those without tax validity must be inextricably linked to the invoice issuing system, forming a unit. For internal control purposes, it is advisable to keep a record of the pre-invoices or pro forma invoices prepared.

Therefore, it would not be legal and would be subject to sanctions to use systems that generate preparatory documents for invoices or simplified invoices, without the computer system itself having control elements for the conservation of such preparatory documents in a manner duly linked to the invoices or billing records that are finally issued or, in the absence of an invoice, in such a way that they are registered and kept in the system.

Regulations/Doctrine :

• Articles 1.1 and 1.2 of the regulation establishing the requirements that must be adopted by computer or electronic systems and programs that support the billing processes of entrepreneurs and professionals, and the standardization of billing record formats (RRSIF), approved by Royal Decree 1007/2023, of December 5.

• Articles 6.5 and 7.5 of the regulations governing billing obligations (ROF), approved by Royal Decree 1619/2012, of November 30, introduced by Final Provision one and two of Royal Decree 1007/2023, of December 5.

In short, a computerized billing system (SIF) is considered to be the set of hardware and software used to issue invoices that supports the entry of billing information by any means, stores this information and processes it to generate other derived products, regardless of where this process is carried out.

More broadly, a computerized billing system (CBS) is the set of hardware and software used to issue invoices by performing the following actions:

1. Allow billing information entry by any method. As typical examples:

   • Enter invoice data directly into the SIF manually. Ç

   • Import the data necessary to issue invoices into the SIF, when these have been captured in other systems. ……

   • Receive in the SIF (online or in batches) through automated processes the data necessary to issue invoices, when these have been captured in other systems.

2. ­Keep billing information , inside or outside the SIF.

   This means that the product obtained, once the invoice has been issued – and, typically, printed – (based on the information in the previous section), is not discarded or eliminated, but rather is stored and saved, remaining in use over time.

3. Process billing information by any means to produce other derived results, regardless of where such processing takes place (in the SIF itself or in another computer system that has access to such information).

   That is, it implies that the information captured and electronically stored from issued invoices is processed for other purposes, obtaining new results derived from it, such as the preparation of VAT record books, personal income tax record books, accounting, or any other result used to comply with tax obligations.

   .

Regulations/Doctrine:

• Article 1.2 of the regulation establishing the requirements that must be adopted by computer or electronic systems and programs that support the billing processes of entrepreneurs and professionals, and the standardization of billing record formats (RRSIF), approved by Royal Decree 1007/2023, of December 5.