On October 28, 2024, Order HAC7/1177/2024, of October 17, was published, which completes the regulatory development of article 29.2.j) of Law 58/2003, of December 17, General Tax Law, in relation specifically to the Computerized Billing Systems of Business Owners and Professionals.

The publication of this Ministerial Order marks the beginning of the maximum period of nine months in which manufacturers and marketers of billing systems for businesses and professionals must market products that comply with the regulations. This maximum period does not prevent the marketing of adapted computer billing systems from starting earlier, since the manufacturers and developers of billing systems have been permanently informed of the content of the technical annexes of this Ministerial Order during its preparation.

The publication of this Ministerial Order implies compliance with the development established in the Third Final Provision of Royal Decree 1007/2003, of December 5 , whose most notable objectives are:

• 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.