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V2327-25 2 December 2025 · SG de Tributos Analysis pending
IS · sistemas informáticos de facturación

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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