News published in INFORMA 2025

New items published in the INFORMA programme during March

If the cash registers used in businesses fall within the definition of computer billing system , in accordance with the Regulation that establishes the requirements that must be adopted by computer or electronic systems and programs that support the billing processes of entrepreneurs and professionals, and the standardization of billing record formats, approved by Royal Decree 1007/2023, of December 5.

If the clients of a software developer , who are not adapted to the Regulation approved by Royal Decree 1007/2023 , of December 5, may continue using their programs from July 1, 2025 if they opt for the Immediate Supply of Information (SII).

A business owner, in the course of her business, issues small number invoices monthly that are created from a spreadsheet sends to her clients. If the obligations introduced by Royal Decree 1007/2023, of December 5, which approves the Regulation establishing the requirements that must be adopted by computer or electronic systems and programs that support the billing processes of entrepreneurs and professionals, and the standardization of billing record formats, apply to you.

Entrepreneur, natural person, whose activity consists of organizing at fairs where sells in exchange for gifts. Taxation of Value Added Tax on ticket sales.

A person who has the status of diplomat , working for the United Nations Organization, wants to buy a newly built home . If the purchase of the home would be exempt by article 22, section nine of the VAT Law.