§ 01RD 1007/2023
Invoicing
The Spanish regulation on invoicing software changes what an invoicing program must guarantee: that no record can be altered or deleted without a trace, that every invoice is chained to the previous one, and that everything is verifiable. Our invoicing system is built around those requirements rather than patched to meet them.
Spanish Royal Decree 1007/2023 of 5 December, approving the Regulation on requirements for invoicing software systems
We explain what the law requires. We do not give legal advice: for your specific case, check with your advisor.
What it does
- Chained records
- Each invoice links to the previous one through a hash. Altering one breaks the chain and shows, which is exactly what the regulation asks for.
- Nothing is deleted quietly
- Corrections are made with a credit note and stay on the record. There is no way to make a number disappear.
- Ready to submit
- The system produces invoicing records in the standard format, ready for submission when applicable.
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Frequently asked questions
- When does this become mandatory?
- The timetable has been amended several times since the regulation was approved. Check the date that applies to you with your advisor or on the Spanish Tax Agency site: we would rather not publish a deadline that may go stale.
- Can I migrate my current invoices?
- Yes, history is imported so numbering and customer data continue without a break. TODO(Jorge): confirm which source formats are supported.