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Other software manufacturers have already developed a procedure for compliance with the three main points of the law, I detailed below


Invoicing register

The invoicing software you use must be approved and generate an invoicing record (for each new or cancelled invoice issued).

The integrity, conservation, accessibility, legibility, traceability and unalterability of the billing records must be guaranteed.


Automatic submission of records

The taxpayer has two options:


Automatic sending of each invoice record to the Tax Administration (called Verifiable Invoice Issuing System or VeriFactu system).

This is the most convenient option and the one recommended by the Administration.

Registration without sending invoices: At any time, the AEAT may request and obtain a copy of the information stored.


Event log


The invoicing software must also keep an event log, separate from the invoicing log, which may not be altered and must be retained until the tax obligations expire.


The aim is to record the basic events of the system (version, updates, user input and output, etc.) in order to provide traceability of what is done in the software.


There is talk (in the Law) of a possible regulatory development specifying whether certification is necessary and what specific requirements this certification must work on... Is this still the case? Or do you have any other information that there is a regulatory development?

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Ideas Administrator

Thank you for reaching out to us. Your submission seems to be a collection of multiple separate suggestions. Please specify which part of this suggestion that you would like us to focus on first, and then please create separate suggestion for other ideas.

Currently it seems that all of these requests already exist except electronic invoicing (FacturaE), but this is already planned and exists in our backlog. On the other side VERY*FACTU requirments are not required if software supports SII (Business Central supports SII). All other requirments about event log, audit trail, etc. already exist as a standard part of Business Central.


Sincerely,
Aleksandar Totovic
PM, Microsoft

Comments

M

Thanks :)

Category: Geographies and Localization