In order to reduce tax fraud and promote business digitalization, Law 11/2021, of 9 July, amended Article 29 of Law 58/2003, of 17 December, General Tax Law (LGT), incorporating the requirements that Computer Invoicing Systems (SIF) must meet. This modification has been developed by regulation through Royal Decree 1007/2023 ((Veri*factu Regulation)) and Order HAC/117/2024.

The purpose of this regulation is to establish the requirements that must be adopted by the SIFs used by entrepreneurs and professionals, as well as the standardization of the formats of the invoicing records

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