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V0061-25 ·3 February 2025 ·consulta-vinculante Low impact
Tax

Applicability of the new Regulation on computerised billing systems to taxable persons who delegate the issuance of invoices

The DGT clarifies that the regulation does not apply to insurers' own operations, but does apply when they act as recipients of invoices from third parties.

In 6 key points

How it affects those involved

Insurance associations that delegate invoice issuance are not subject to the regulation in their own operations, but must comply when receiving invoices from external parties.

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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