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V1994-25 ·21 October 2025 ·consulta-vinculante Low impact
Tax

The VERIFACTU Regulation applies to professionals with economic activity who use computerised billing systems

A professional asks if they are required to use a verifiable invoicing system or if they can continue using Word or Excel. The DGT does not respond as the question does not relate to a tax regime, classification, or tax category.

In 5 key points

How it affects those involved

VAT-liable professionals may continue using Word or Excel unless required by law to use a verifiable invoicing system.

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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