Message 001
Communication from the Commission - TRIS/(2024) 1763
Directive (EU) 2015/1535
Notification: 2024/0368/ES
Notification of a draft text from a Member State
Notification – Notification – Notifzierung – Нотификация – Oznámení – Notifikation – Γνωστοποίηση – Notificación – Teavitamine – Ilmoitus – Obavijest – Bejelentés – Notifica – Pranešimas – Paziņojums – Notifika – Kennisgeving – Zawiadomienie – Notificação – Notificare – Oznámenie – Obvestilo – Anmälan – Fógra a thabhairt
Does not open the delays - N'ouvre pas de délai - Kein Fristbeginn - Не се предвижда период на прекъсване - Nezahajuje prodlení - Fristerne indledes ikke - Καμμία έναρξη προθεσμίας - No abre el plazo - Viivituste perioodi ei avata - Määräaika ei ala tästä - Ne otvara razdoblje kašnjenja - Nem nyitja meg a késéseket - Non fa decorrere la mora - Atidėjimai nepradedami - Atlikšanas laikposms nesākas - Ma jiftaħx il-perijodi ta’ dewmien - Geen termijnbegin - Nie otwiera opóźnień - Não inicia o prazo - Nu deschide perioadele de stagnare - Nezačína oneskorenia - Ne uvaja zamud - Inleder ingen frist - Ní osclaíonn sé na moilleanna
MSG: 20241763.EN
1. MSG 001 IND 2024 0368 ES EN 03-07-2024 ES NOTIF
2. Spain
3A. Subdirección General de Asuntos Industriales, Energéticos, de Transportes y Comunicaciones y
de Medio Ambiente.
Plaza del Marqués de Salamanca, 8,
28006. Madrid
Email: d83-189@maec.es
3B. Agencia Estatal de la Administración Tributaria
Calle Infanta Mercedes, 37
28020 Madrid
Tel.: +34 91 583 12 42
E-mail: internacional@correo.aeat.es
4. 2024/0368/ES - SERV - INFORMATION SOCIETY SERVICES
5. Draft Order developing the technical, functional and content specifications referred to in the Regulation laying down the requirements to be adopted by computer or electronic systems and software supporting processes
6. The requirements to be adopted by computer or electronic systems and software supporting the invoicing processes of economic operators and professionals, and the standardisation of invoicing record formats.
7.
8. The draft Order details the technical, functional and content aspects set out in the Regulation laying down the requirements to be adopted by computer or electronic systems and software supporting the invoicing processes of economic operators and professionals, and the standardisation of invoicing record formats, approved by Royal Decree 1007/2023 of 5 December 2023, hereinafter referred to simply as the Regulation.
In relation to the technical and functional specifications of the characteristics and requirements of computerised invoicing systems, information is provided on the following aspects:
- Special features in the case of VERI*FACTU computer systems. These systems shall immediately send information to the Tax Administration.
- Requirements for the submission of information to the Tax Administration, which must be carried out by a computerised invoicing system.
- Characteristics to be ensured by computer systems in order to guarantee the principles of integrity, non-alterability, traceability, preservation, accessibility and readability of invoicing records.
- Characteristics of event records that computerised invoicing systems must have.
The format and codification, as well as the structure, content and format of the registration and cancellation invoicing records, are also detailed.
Finally, the technical and functional specifications that the fingerprint or ‘hash’ and the electronic signature of the invoicing records must have are specified.
9. The objective is to develop technical specifications that could not be regulated in detail by the Regulation laying down the requirements to be adopted by computer or electronic systems and software supporting the invoicing processes of economic operators and professionals, and the standardisation of invoicing record formats, approved by Royal Decree 1007/2023 of 5 December 2023. The draft Order also specifies the content of Article 6(5) of the Regulation regulating invoicing obligations, approved by Royal Decree 1619/2012 of 30 November 2012, in order to establish the technical and functional specifications for formation of the ‘QR’ code and, where appropriate, the accompanying phrase.
This Royal Decree 1007/2023 of 5 December 2023 was the subject of a procedure for the provision of information in the field of technical regulations and of rules on Information Society services, provided for in Directive (EU) 2015/1535 of the European Parliament and of the Council of 9 September 2015.
10. References to basic texts: 2022/0432/E
The basic texts were submitted with an earlier notification:
2022/0432/E
11. No
12.
13. No
14. No
15. Yes
16.
TBT aspects: No
SPS aspects: No
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European Commission
Contact point Directive (EU) 2015/1535
email: grow-dir2015-1535-central@ec.europa.eu
