The Spanish Tax Authority AEAT has published a draft resolution establishing the requirements that must be adopted by computer or electronic systems and programs that support the billing processes of businesses and professionals. According to the draft regulation, taxpayers must have their operational computer systems compliant with the new requirements as of January 1, 2024.
Some of the changes specific to e-invoicing introduced by the draft regulation are:
– a new content requirement for invoices to include an alphanumeric identification code; and
– a «QR» code, both generated according to the technical and functional specifications established by the Ministry of Finance.
This draft resolution is currently open to public consultation until March 11, 2022.
