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V1993-25 ·21 October 2025 ·consulta-vinculante Low impact
Tax

The use of spreadsheets or word processors may be subject to the Regulation on computerized billing systems

The DGT states that if Word or Excel are considered digital invoicing systems due to their data processing and record-keeping capabilities, the professional must comply with the regulation or use the Tax Agency's application.

In 5 key points

How it affects those involved

Professionals using Word or Excel for invoicing may be required to comply with the digital invoicing regulation if these tools are deemed to process and store invoice data.

Lifecycle

2025-10-21PublishedPublished 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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