This note clarified that the law is pending publication of its corresponding regulations . Until it is published, the software sector must avoid producing and marketing programs created with the intention of hiding data for the purpose of defrauding, either through the manipulation or omission of registered data, or allowing the generation of double accounting.
Therefore, we must wait for regulatory development to know in detail the requirements that computer programs and systems must meet . As well as, where appropriate, the form of certification or accreditation that these requirements are met.
Once the regulation is approved, the specifications for management and accounting software will be specified, as will the sanctions for non-compliance with the law.
Until the regulations of the anti-fraud law ar oil and gas email list published, we will not know in detail the requirements that computer programs and systems must meet.
Sage
YOU MAY BE INTERESTED! Following the publication of the measures to prevent and combat tax fraud included in Law 11/2021, of July 9, the Software Certification Regulation is now being published. It develops the specifications of the prohibition of dual-use billing programs introduced by the Anti-Fraud Law in July 2021.
LEGAL NEWS! Do you have any questions? Check out the summary of the Software Certification Regulation prepared by the Sage Legal Team.
What is the anti-fraud law?
Law 11/2021, colloquially known as the anti-fraud law , came into force on July 11. It takes advantage of the opportunity to transpose an EU directive into Spanish regulations and address multiple reforms to tax laws.
One of the changes affects accounting , billing and management software , which will have to adapt to a set of anti-fraud measures. The aim is to put a stop to so-called dual-use software , which allows accounting to be kept parallel to the official one.
