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V2330-25 ·2 December 2025 ·consulta-vinculante Low impact
Tax

Using word processors for invoicing may trigger IT system obligations

An entity asks whether it is obliged to use a dedicated invoicing software programme simply because it creates invoices in Word. The DGT states that using word processors, spreadsheets or databases could constitute invoicing IT systems subject to the Regulation.

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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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