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V2045-25 ·4 November 2025 ·consulta-vinculante Low impact
Tax

Using Word or Excel for invoicing may constitute a regulated invoicing IT system

A professional inquired whether using Word or Excel templates for issuing invoices constitutes a regulated invoicing IT system. The DGT states that if such tools are used to process and store data, they may be considered regulated invoicing systems.

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2025-11-04PublishedPublished 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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