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V1899-25 ·15 October 2025 ·consulta-vinculante Low impact
Tax

Use of word processors for invoicing may trigger obligation to comply with digital invoicing regulation

A professional asks whether using Microsoft Word and PDF for invoicing is valid and when adaptation to the new regulation is required. The DGT states that if using word processors involves data processing that turns them into digital invoicing systems, compliance with the Regulation approved by Royal Decree 1007/2023 is required.

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2025-10-15PublishedPublished 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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