21 December 2021 · Ana Sebastián
Law on measures against fraud: BILLING AND ACCOUNTING SOFTWARE
Law on measures against fraud: BILLING AND ACCOUNTING SOFTWARE
21 December, 2021
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Fiscal
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Ana Sebastián
On October 11, 2021, the measures introduced by Law 11/2021, of July 9th, came into force, regarding measures to prevent and combat tax fraud in relation to computerized or electronic accounting, management and invoicing systems and software.
Important penalties are established not only for the manufacturers of these programs but also for the users, therefore we recommend updating your billing systems to adapt them to the specifications required by the regulations.
Article 29.2.j) establishes “the obligation, on the part of producers, marketers and users that the computer or electronic systems and programs that support the accounting, billing or management processes of those who carry out economic activities, guarantee the integrity, conservation, accessibility, legibility, traceability and inalterability of the records, without interpolations, omissions or alterations of which there is no due notation in the systems themselves.”
This article adds that “Regulations may establish technical specifications to be met by such systems and programs, as well as the obligation for them to be duly certified and use standard formats for their legibility“.
The regulatory development mentioned in Article 29.2.j) is currently in progress, so the way to comply with the obligations established in said article is not yet fully defined and it will be necessary to wait for the Regulation to establish the requirements to be met by the computer or electronic systems and software, as well as, if applicable, the way to certify them.
Therefore, it is necessary to wait for the regulatory development to know in detail the requirements to be met by software and systems, as well as, if applicable, the form of certification or accreditation of compliance with such requirements.
Especially those companies or entrepreneurs that are using, for example, spreadsheets (Excel) or text documents (Word) to issue their invoices should bear in mind that they would not comply with the provisions of Article 29.2.j) of this Law.
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