FISCAL SOLUTIONS...

Are there changes expected when it comes to the fiscalization in Spain in near future?

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Summary
It is announced that in Spain some changes regarding fiscalization will occur. Current, there is no obligation to use certified software or some predefined devices for issuing receipts/invoices, but probably soon that will change. In July 2021, some measures to prevent and fight tax fraud and there were some modifications of the General Tax law were introduced.
Content
More precisely, one of the main requirements is an obligation to use dual-use software. According to it, producers, marketers and users of computer or electronic systems and programs that support the accounting, billing or management processes of those who carry out economic activities, must guarantee the integrity, conservation, accessibility, legibility, traceability and inalterability of the records, without interpolations, omissions or alterations of which the proper annotation is not left in the systems themselves- dual-use software. But, how that will be managed, is not known yet. Regulations are not yet available. In the future certification will be necessary to prove that the new regulations are being complied with, it will be necessary to wait for the publication of a regulation that includes the necessary requirements.
 
 
 
 
 
 
 
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