Royal Decree 1007/2023, of December 5, approving the Regulation that establishes 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, was published in the BOE of December 6.

The objectives of this Royal Decree include:

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

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

• Facilitate compliance with tax obligations, as has been seen in those countries where the obligation to submit data prior to, immediately after or after carrying out operations has been implemented.

Although the Regulation enters into force on 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 and in its implementing regulations before July 1, 2025.