Request for non-application of the Regulation on requirements for Billing Information Systems
General Details
Denomination
Request for non-application of the Regulation on requirements for Billing Information Systems
Procedure type
Inspector
Subject
Taxes
Purpose
Request for authorization, in matters of computer billing systems, of the non-application (total or partial, temporary, conditional...) of the requirements that must be adopted by the computer or electronic systems and programs that support the billing processes of businesses and professionals, and the standardization of formats of the billing records, provided for in the Regulation approved by RD 1007/2023, of December 5.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Company
Place for presentation
Electronically, at the Tax Agency's electronic headquarters.
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
6 months
Resolution body
State Revenue Office
Resources
Replacement: within one month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.
Economic-administrative claim: one month from the day following notification of the contested measure or from the date on which the proceedings or the prior motion for reversal are resolved. It will be addressed to the administrative body that issued the challengeable act.
Information related to electronic processing
Identification system
Electronic certificate, PIN code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
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Real Decreto 1007/2023 de 5 de diciembre, por el que se aprueba el Reglamento que establece los requisitos que deben adoptar los sistemas y programas informáticos o electrónicos que soporten los procesos de facturación de empresarios y profesionales,
y la estandarización de formatos de los registros de facturación..(BOE, 07-diciembre-2023)
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Orden HAC/1177/2024, de 17 de octubre,
por la que se desarrollan las especificaciones técnicas, funcionales y de contenido referidas en el Reglamento que establece los requisitos que deben adoptar los sistemas y programas informáticos o electrónicos que soporten los procesos de facturación de empresarios y profesionales, y la estandarización de formatos de los registros de facturación, aprobado por el Real Decreto 1007/2023, de 5 de diciembre; y en el Reglamento por el que se regulan las obligaciones de facturación, aprobado por Real Decreto 1619/2012, de 30 de noviembre.(BOE, 28-octubre-2024)