Following the publication of the measures to prevent and combat tax fraud contained in Law 11/2021, of July 9, the Software Certification Regulation has now been published. This develops the specifications of the prohibition of dual-use invoicing programs that was introduced by the Anti-Fraud Law in July 2021.
Who does it affect?
To Companies and professionals who:
- They issue invoices, with the exception of those that are required to submit SII.
- Producers and marketers of computer systems that support billing processes.
Software requirements
Billing software must meet three basic requirements:
- Prevent the destruction and/or modification of issued invoices.
- All invoices should be issued with a QR code. In the event that electronic invoices are issued, the QR code can be replaced with the content that the QR code represents.
- Give users the option to send invoices issued to the Tax Agency. In addition, the programs must keep a record of the events carried out by their users, such as turning on and off, errors produced, or installation and updates carried out, and they must be able to be consulted from the computer system itself.
Calendar
It is established that it will be mandatory for companies and professionals to have an invoicing program adapted to the legally established requirements, as of July 1, 2025.
Software production and marketing companies will have a period of nine months, from the publication of the Ministerial Order detailing the technical requirements for developing the regulation itself, to offer their products adapted to the regulations.
Likewise, and within the same period as software companies, the AEAT must have the system ready for the reception of invoices issued by verified software.
What should be done?
Once the rules have been specified, it is necessary to adapt to their provisions to avoid sanctions for companies and self-employed people in the event of possible breaches of the regulations.
If you work with updated software and with ongoing support from the manufacturer, you don’t have to worry because you can update it and adapt it to the new Verifactu system.
If you use office tools (Word, Excel, etc.) or programs without updates or support, it is urgent that you prepare to incorporate tools that allow you to comply with the new legal regulations within the required period.
Key dates for the Anti-Fraud Law:
January 2, 2024 – Don’t wait until the last minute, call BTIC. We will look at what programs you have and if they can comply with the new regulations, if not, don’t worry, we will help you manage the available grants from the Kit Digital so that you don’t have to make a large investment.
September 2024 – your software provider will need to have versions adapted to the law. Programs will need to be updated, new processes configured, and invoice formats adjusted.
July 1, 2025 – All companies must invoice in accordance with the provisions of the Anti-Fraud Law.
For more information you can consult these links:
- Royal Decree on anti-fraud software
- BOE-A-2023-24840
- Measures to prevent and combat tax fraud
- Anti-Fraud Software Certification
Do not hesitate to contact us by calling 938836899 or by email at info@btic.cat for more information or to arrange a meeting. We work daily to improve the management of your company.
The BTIC team
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