Billing record
A billing record is the entry sent to the Spanish Tax Agency for each invoice at the moment it is issued. It carries the invoice's data and the fingerprint of the issuer's previous record. That way no invoice can be deleted or changed without it showing.
Legal basis
Billing records are regulated by Royal Decree 1007/2023, which approves the regulation of invoicing systems. OnBio sends them in VERI*FACTU mode from the first sale.
Related terms
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