As is known, on December 6, 2023, Royal Decree 1007/2023, of December 5, was published in the BOE, approving the Regulation that establishes the requirements that computer or electronic systems and programs must adopt. that support the billing processes of businessmen and professionals, and the standardization of billing record formats; all of this in direct development of the new letter j) introduced in article 29.2.j) of the LGT, through law 11/2021, of July 9, on the prevention and fight against tax fraud.

The third Final Provision of the aforementioned Royal Decree establishes that this Royal Decree will be followed by the Ministerial Order of the Treasury for technical development, from which computer program developers must submit to its provisions within a maximum period of 9 months. Likewise, they must incorporate into their products a “responsible declaration” of compliance with this regulation. The aforementioned Ministerial Order is being processed and it technically details the aspects included in the Regulation that are necessary, and in particular, the following:

1. The technical and functional specifications of the computerized billing system.

2. The conditions of the computer application for subsidiary use developed by the Tax Agency.

3. The structure, format and technical characteristics of the invoice registration record data.

4. The structure, format and technical characteristics of the cancellation record data.

5. Requirements for the fingerprint or 'hash' and the electronic signature of previous records.

6. The structure, format and characteristics of the information in the responsible declaration or self-certification of software manufacturers.

7. The technical specifications of the voluntary submission of 'Veri*factu'.

8. The tools to integrate billing records into record books. And the technical characteristics of the information to be added to the registration billing record to complete the content and structure of the issued invoice book, and the sales and income record books, and income, and consider said obligation fulfilled through keeping it at the Tax Agency Headquarters.

9. The deadlines and way to resign from 'Veri*factu'.

The most important content of the Ministerial Order is found in its Annexes I and II, in which any company specialized in the manufacture and marketing of electronic invoicing programs will find the essential technical detail of the structure of the invoice registration and cancellation files. , and the registration of events, as well as a whole set of details related to the way of implementing the standardization of the information and its readability, as well as its unalterability, traceability and secure conservation requirements.

The single, standardized billing data model, which emerges from these technical details, represents a milestone in standardization at the national level. In the medium term, all computer systems will converge to this model, including those used by taxpayers not directly obliged to this Regulation. Additionally, this same 'Veri*factu' data model will be the starting point for another, more complete data model, which will serve the implementation of electronic invoicing, once it is approved and the transitional periods regulated in the draft end. of the B2B Electronic Invoicing Regulation, which is being processed in accordance with article 12 of Law 18/2022, on the creation and growth of companies.

The countdown clock has already started and entrepreneurs and self-employed people are called to digitalize the management of their businesses in a simple, affordable and profitable way. The Tax Agency will help throughout this process by giving the necessary information and facilitating auxiliary programs and 'last resort' systems to those entrepreneurs who do not need complete systems.