The 6 key points of the draft regulation of the Anti-Fraud Software Law, addressed in our last webinar.
Today — March 3, 2022 — we have been able to share with almost 300 attendees — companies and self-employed developers, marketers…— the key issues regarding the draft of the Regulation and the rest of the new Anti-Fraud Law that has been in force since October 11, 2022.
In this post we want to share the key points that we have been able to share, as well as certain questions that our attendees have asked us and that we consider interesting for those companies that develop software.
Article 201 bis of the Anti-Fraud Law that applies to all software with billing, accounting or management processes likely to directly or indirectly generate parallel billing and B-box, describes in its first point 6 of the letters that this type of solutions must comply with , being the letters e and f those associated with the Regulation.
Related to this article — key to all software that fits into these functionalities — below we summarize the 10 points that have generated the most concern.
Point 1. Scope of the Law
The Law covers billing, accounting and management processes oriented or that affect cash flows that allow voluntarily or involuntarily not to comply with the Law.
In this sense, we have underlined that it not only affects billing but also accounting and management processes. This confusion may arise from the scope of the Regulation, which is only applicable to letters e and f of the Law, being mainly aimed at billing.
Therefore, the scope of the Law is the 6 letters of point 1, Regulation and point 2 of article 201 bis, both in the billing, accounting and management processes, the Regulation being only a part of the Law.
Point 2. solution perimeter
In some cases, our clients and attendees ask us to what extent the Law applies to their solutions that have different modules and applications.
In this sense and since August 2021 we have been working with development companies in our audits where one of the key points is the definition of the scope or scope of the solution. In each case we must analyze it and recommend its scope.
Point 3. Anti-Fraud Software Law Regulations, when does it come into force?
The Regulation will enter into force in its next publication in the BOE. Let’s not forget that the letters A to D apply from October 11, 2021.
Point 4. Ability to send information to the Tax Administration
Pending the definition of the format, it follows from the draft Regulation that its development is compulsory and its use by the taxpayer is voluntary.
Point 5. In whose hands are you going to leave the possible sanction of the tax agency?
- Option A. In your programmers?
- Option B. In CISA certified expert auditors. Judicial experts collaborating with justice, with proven international experience in other audits with the Tax Agency. Auditors with knowledge, capacity, with hundreds of audited solutions and with direct contact with the main law firms and the Tax Agency in Spain.
Point 6. Development time to compliance
We have been able to comment —from our experience with companies audited or in the process of—, that the implementation time of the measures to comply with the Law comprises between 2 and 3 months.
Conclusions and recommendations
We would like to make two recommendations as a conclusion of the last webinar that we have carried out, and as a result of the Regulation in draft mode and its imminent definitive publication in the BOE:
Recommendation 1. External audit.
- We have audited dozens of ERPs from all sectors and technology.
- Our firm has international value.
- We collaborate with important law firms.
- The developers of your company:
They are not auditors.
They have no experience with other AEAT audits.
They may not be independent.
Ignorance of adequate controls to the Regulation.
Recommendation 2. Don’t wait.
Important adaptation time:
- 2-3 months development and testing.
- Punishable from the day following the publication in the BOE.
Tell us about your case and we will try to help you:
+34 911 407 851