The New Anti-Fraud Law, how it affects freelancers and management software companies from the 11 October 2021

In this video we explain how FacturaOne perfectly adapts to the anti-fraud law required by the Administration.

What has FacturaOne done to adapt its management program to the new anti-fraud law?

For the part that touches us, how the most important thing for us at FacturaOne has always been the tranquility and security of our clients, be calm, calm because FacturaOne, the software you use every day, satisfies and fulfills the 100% with everything that has to do with the new law and as always, updating the software, so that it is and remains the safest and most reliable management tool.

They have targeted management programs that incur fraud by allowing B accounts to be kept and in other activities that favor the underground economy. Any freelance or company that continues to use programs that allow such practices will be fined.

Is FacturaOne certified for compliance with the Anti-Fraud Law?

Currently no ERP can be certified, Since all ERPs are waiting for the legislator to rule on the need or not for certification.

Is the FacturaOne ERP legal? Can i be sanctioned?

Our software FacturaOne ERP is 100% Legal, and fully complies with current regulations that have been specified in said Law. Any SME or Self-employed person that uses the Facturaone ERP has the assurance that this 100% within the law.

Anti-fraud law against dual-use software

Law 11/2021, of 9 of July, of prevention measures and fight against tax fraud, transposition of the Directive (EU) 2016/1164, of Council, of 12 July 2016, establishing rules against tax avoidance practices that directly affect the functioning of the internal market, of modification of various tax and gambling regulations.

The next 11 October 2021 Articles 29.2.j) and 201.bis of the General Tax Law, introduced by law 11/2021, of 9 of July, of prevention measures and fight against tax fraud (Seventh final provision of the Law 11/2021).

Hearticle 29.2.j) establishes "the obligation, by the producers, marketers and users, that the computer or electronic systems and programs that support the accounting processes, billing or management of those who carry out economic activities, guarantee integrity, conservation, accessibility, readability, traceability and inalterability of records, no interpolations, omissions or alterations of which the due notation remains in the systems themselves. "

This article adds that "By regulation, technical specifications may be established that such systems and programs must meet., as well as the obligation that they are duly certified and use standard formats for readability ".

The regulatory development mentioned in article 29.2.j) is currently in progress, so the way to comply with the obligations established in said article is not yet fully defined and it will be necessary to wait for the Regulation to establish the requirements that computer or electronic systems and programs must meet, as well as, in your case, the way to certify them.

Therefore, You have to wait for regulatory development to know in detail the requirements that computer programs and systems must meet., as well as, in your case, the form of certification or accreditation that these requirements are met.

Heartichead 201.until regulates manufacturing violations, production, commercialization and possession of computer systems that do not meet the specifications required by applicable regulations.

Hepulled apart 1 defines as a serious tax offense the manufacture, production and commercialization of computer or electronic systems and programs that:

a) allow different accounts to be kept in the terms of article 200.1.d) of this Law;

b) allow not to reflect, fully or partially, the annotation of transactions carried out;

c) allow recording transactions other than the entries made;

d) allow altering transactions already registered in breach of applicable regulations;

e) do not comply with the technical specifications that guarantee integrity, conservation, accessibility, readability, traceability and inalterability of records, as well as its readability by the competent bodies of the Tax Administration, in the terms of article 29.2.j) of this Law;

f) they are not certified, being obliged to do so by regulatory provision, the systems manufactured, produced or marketed

The letters a), b), c) y d) will be of direct application from 11 October 2021.

The letters e) y f) explicitly require regulatory development. Therefore, They will not apply until said Regulation is approved and enters into force..

Hepulled apart 2 of article 201.bis refers to the possession by users of computer or electronic systems and programs that do not comply with the provisions of article 29.2.j) of this Law, when they are not duly certified, having to be certified by regulation or when certified devices have been altered or modified.

Therefore, until the regulatory development of the certification referred to in this section takes place, Users cannot be penalized for breach of this article.

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