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V0058-25 ·3 February 2025 ·consulta-vinculante Low impact
Tax

Scope of the Regulation on computerised billing systems according to the medium used

The DGT clarifies that handwritten invoices are exempt from the new digital billing regulation, but the use of spreadsheets may trigger compliance if considered part of a digital system.

In 6 key points

How it affects those involved

Businesses using spreadsheets for invoicing may be required to comply with digital billing rules if the spreadsheets are treated as information systems.

Lifecycle

2025-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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