In the BOE of December 6, Royal Decree 1007/2023, of December 5, was published, which approves the Regulation that establishes the requirements that computer or electronic systems and programs that support billing processes must adopt. businessmen and professionals, and the standardization of billing record formats.

Among the objectives of this Royal Decree are:

• Strengthen the obligation to issue invoices for all operations carried out by businessmen and professionals.

• Ensure that all operations carried out are recorded in the computer system in a secure, non-manipulating, accessible manner and with a standard structure and format to facilitate the readability of the records, automated analysis and simultaneous referral to the Tax Administration.

• Facilitate compliance with tax obligations, as has been observed in those countries in which the obligation to send data prior, immediately or after the moment of carrying out the operations has been implemented.

Although the Regulation comes into force from the day following its publication in the BOE, the taxpayers referred to in article 3.1 of said Regulation must have operational computer systems adapted to the characteristics and requirements established in the aforementioned Regulation. regulation and in its implementing regulations before July 1, 2025.