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V2327-25 ·2 December 2025 ·consulta-vinculante Low impact
Tax

Use of spreadsheets could trigger obligation to comply with invoicing systems requirements

A company asks whether it must comply with the new Regulation on invoicing information systems (VERI*FACTU) when issuing invoices manually using Excel and PDF. The DGT states that if spreadsheets are considered invoicing information systems, they must comply with the regulations.

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2025-12-02PublishedPublished 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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