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V1922-25 ·15 October 2025 ·consulta-vinculante Low impact
Tax

Manual invoicing exempt from VERI*FACTU, but spreadsheets may count as accounting systems

A self-employed professional asks whether they must use a VERI*FACTU-compliant invoicing software when using spreadsheets. The DGT states that manual invoicing is exempt from the regulation, but spreadsheets could be considered accounting systems.

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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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