Ten key questions on the new requirements for invoicing software and submission of information to the Spanish Tax Agency (AEAT)
![New invoicing requirements: a further step towards digitalization](https://www.cuatrecasas.com/images/cache/publication_detail/resources/iva-facturacion-image-6576d4d8dc55d771942669.jpg)
A new regulation establishes the requirements for invoicing systems and software used by business owners and professionals, including obligations:
- for manufacturers and marketers of invoicing systems and software, and
- for business owners and professionals in general, with some exceptions.
This regulation takes a further step in the process of digitalization and taxpayer cooperative compliance initiated with the VAT immediate information system (SII – IVA).