According to the newest draft law regarding the new fiscalization model in Spain which will be applied soon, the computer systems which will be used concerning record and document the deliveries of goods and provision of services
must guarantee the integrity, conservation, accessibility, legibility, traceability, and inalterability of the records.
The main requirements of the new fiscalization in Spain
Public
Spain
Author: Kristina Dosen
Category:
Fiscal subject related
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1596
Content accuracy validation date:
21.03.2022
Content accuracy validation time:
08:25h
More precisely, computer systems must have the ability to send the billing/selling records to the Tax administration in real-time and continuously. The submission of the information will allow the creation of the so-called "verifiable invoice issuance systems" or "VERI*FACTU systems", which will allow the configuration of certain record books in the electronic headquarters of the AEAT (TA) and the verification of the invoice/receipt by the sender and recipient
Once the billing data is registered, they must be protected against any action that compromises the accuracy, authenticity and completeness of the data stored, so that none of the data recorded may be altered, neither by the computer system itself nor by the user or by any external computer or electronic device, system or program. Of course, it is not allowed to perform any deletion, addition or modification of the original billing record- all the registered data must be correctly dated, indicating the moment in which the registration is made. Also, it is important to mention is that billing records must be chained in such a way that their trace can be verified by following their creation sequence from the first to the last computer system must provide functionalities that allow the monitoring of the registered data clearly and reliably.
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