The requirements to be adopted by computer or electronic systems and software supporting the invoicingprocesses of economic operators and professionals, and the standardisation of invoicing record formats.

Draft Order developing the technical, functional and content specifications referred to in the Regulationlaying down the requirements to be adopted by computer or electronic systems and software supportingprocesses

The draft Order details the technical, functional and content aspects set out in the Regulation laying downthe requirements to be adopted by computer or electronic systems and software supporting the invoicingprocesses 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 ofcomputerised invoicing systems, information is provided on the following aspects:
- Special features in the case of VERI*FACTU computer systems. These systems shall immediately sendinformation to the Tax Administration.
- Requirements for the submission of information to the Tax Administration, which must be carried out by acomputerised 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 cancellationinvoicing records, are also detailed.
Finally, the technical and functional specifications that the fingerprint or ‘hash’ and the electronic signature ofthe invoicing records must have are specified.