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V1804-25 ·13 October 2025 ·consulta-vinculante Medium impact
Tax

Automatic invoice record submission is voluntary except for VERI*FACTU system choice

The DGT clarifies that automatic and secure submission of records is voluntary, but certain design requirements apply if the VERI*FACTU system is chosen.

In 6 key points

Lifecycle

2025-10-13PublishedPublished 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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