We explain what the QR code is and everything related to the obligation to include it in invoices.
Learn about the mandatory elements of an invoice with the new modifications introduced in the Billing Regulations.
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Mandatory elements of an invoice with the new modifications of the Billing Regulations
Among the objectives of Royal Decree 1007/2023, of December 5 , which approves the Regulation that establishes the requirements that must be adopted by computer or electronic tokelau email list systems and programs that support billing processes , are to guarantee the following points in relation to the data recorded in them:
The billing systems of all companies must be ready to start billing with the new requirements established in Royal Decree 1007/202.3 as of July 1, 2025. They may carry out said billing either through private payment production systems duly accredited by the Aeat or with the application that the Tax Agency itself will launch.
Start of marked textSHARE! Do you know about the new mandatory QR code on invoices? Find out about its importance and the changes introduced in the Invoicing Regulations.End of marked text
1) Differences between a paper invoice and an electronic invoice
The elements that must be included in paper invoices and those of electronic invoices are essentially the same. The only exception is found in article 10 of the invoicing regulations . This specifies that the authenticity and integrity of the electronic invoice must be guaranteed with systems such as, for example, electronic signature.
The electronic invoice must have been issued and received in electronic format. In addition, the recipient must have given their consent to receive invoices in this type of format, except in cases where its use is mandatory, such as in the case of invoices to Public Administrations.
2) What is the QR code on an invoice?
QR code is a graphical representation of information in two-dimensional barcode format. It is used to store information in a compact form and can be read by mobile devices with a camera.
In the case of electronic invoices, the QR code contains the main invoice data. These are the NIF of the buyer and the issuer, the country, the invoice number, the date, the amount of taxes and fees, etc.
The QR code allows recipients of electronic invoices to verify their authenticity and validity quickly and easily. This makes it easier for customers to verify whether their invoices are correctly accounted for. In addition, it ensures that the issuing company complies with its obligations to the Treasury and has correctly communicated the information of that specific operation to the Tax Agency (Aeat).
