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Three months to adapt accounting and billing software to the new Anti-Fraud Law and avoid sanctions. ARTICLE 201 BIS. LAW 11/2021, OF JULY 9.

As a CISA auditor for ISACA and an expert collaborator with the justice system, in this article we want to talk about the urgent need that software development companies have for those computer programs that develop business management functionalities, such as billing, accounting, finance, management of stocks, etc.

The commonly known Anti-fraud Law brings a new obligation for companies and the self-employed, with the aim of not allowing the production and possession of computer programs and systems that allow the manipulation of accounting and management data, and as is the case with the rest of tax obligations, is coupled with the corresponding infraction and its penalties, which can reach up to 150,000 euros for companies that market this type of software and 50,000 euros for those who use them.

ARTICLE 201 BIS. LAW 11/2021, OF JULY 9.

Published in the Official State Gazette on July 10, Law 11/2021, of July 9, on measures to prevent and combat tax fraud, transposing Directive (EU) 2016/1164, of the Council, of July 12, 2016, which establishes rules against tax avoidance practices that directly affect the functioning of the internal market, modification of various tax regulations and in matters of gambling regulation, enters into force progressively from July 11, 2021.

Companies have three months, until October 11, 2021, when sections four and twenty-one of article thirteen will apply, which amend Law 58/2003, of December 17, General Tax Law (LGT), to ensure that the software that customers manufacture and use does not have, for example, double accounting capabilities, not reflecting the recording of transactions carried out, allowing certain “special” transactions to be illegally recorded, and other issues that we audit.

As requested by article 29 of the LGT:

  1. j) The obligation, on the part of the producers, marketers and users, that the computer or electronic systems and programs that support the accounting, billing or management processes of those who develop economic activities, guarantee the integrity, conservation, accessibility, legibility , traceability and inalterability of the records, without interpolations, omissions or alterations of which the proper annotation is not left in the systems themselves. Regulations may establish technical specifications that must meet these systems and programs, as well as the obligation that they are duly certified and use standard formats for legibility.

The sanctions are also described in article 201 bis of the LGT:

Article 201 bis. Tax violation for manufacturing, production, marketing and possession of computer systems that do not meet the specifications required by applicable regulations.

  1. The manufacture, production and marketing of computer or electronic systems and programs that support accounting, billing or management processes by persons or entities that carry out economic activities, when any of the following circumstances occur, constitutes a tax offense:
  1. a) allow different accounts to be kept under the terms of article 200.1.d) of this Law;
  2. b) allow not to reflect, totally or partially, the recording of transactions carried out;
  3. c) allow recording transactions other than the entries made;
  4. d) allow altering transactions already registered in violation of the applicable regulations;
  5. e) do not comply with the technical specifications that guarantee the integrity, conservation, accessibility, legibility, traceability and inalterability of the records, as well as their legibility by the competent bodies of the Tax Administration, in the terms of article 29.2.j) of this Law;
  6. f) the manufactured, produced or marketed systems are not certified, being obliged to do so by regulatory provision.
  7. It constitutes a tax offense the possession of computer or electronic systems or 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 so by regulatory provision or when they have been altered or modified certified devices.
  8. The infractions foreseen in this article will be serious.
  9. The infringement indicated in section 1 above will be sanctioned with a fixed pecuniary fine of 150,000 euros, for each financial year in which sales have been made and for each different type of computer or electronic system or program that is the subject of the infringement. However, infractions of letter f) of section 1 of this article will be sanctioned with a fixed monetary fine of 1,000 euros for each system or program marketed in which the lack of the certificate occurs.

The infraction indicated in section 2 above, will be sanctioned with a fixed pecuniary fine of 50,000 euros for each financial year, in the case of the infraction for the possession of computer or electronic systems or programs that are not duly certified, having to be certified by regulation. , or the certified devices have been altered or modified.

Manufacturers and marketers risk a fine of 150,000 euros for each year and program sold that does not meet the indicated specifications, unless it is due to lack of certification, fined 1,000 euros per program sold.

What we offer

An audit of part, with recommendations, on the compliance of your software and adaptation to this law, evaluating both from the point of view of processes and computer security, to the adhesion documents that the client should understand and sign, through the analysis , depending on the characteristics of the software (Saas, On-premise,…) of the adequacy to certain controls in terms of computer security management of ISO27001 and ISO27017.

If you are a manufacturer of software with these characteristics, contact us and we will attend to your needs.

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