09 Nov Success in Anti-Fraud Law Audit in the Optical Sector
As the founder of www.leyantifraude.com, I’ve had the opportunity to lead over 100 audits of ERP solutions and systems generating billing and accounting. These audits focus on ensuring compliance with various laws and certifications related to shadow accounting or parallel invoicing in Spain. This time, I’ll share some highlights from one of our recent audits, which focused on an on-premise solution within the optical sector.
In the realm of anti-fraud law, it’s crucial to understand that there’s no official homologation by the State Tax Administration Agency (AEAT), unlike other audits we lead, such as the certified digitization audit in Spain. The anti-fraud law is presented and requested through Article 29 of the General Tax Law (LGT), which establishes the obligation to ensure the integrity, preservation, accessibility, readability, traceability, and inalterability of accounting, billing, or management records related to economic activities.
Specifically, Article 201 bis of the LGT addresses sanctions for software manufacturers not meeting the specifications required by applicable regulations. This article establishes that the manufacture, production, and commercialization of computer or electronic systems and programs must meet certain requirements, and non-compliance constitutes a tax offense.
In the particular case of this audit, we dealt with a solution dedicated to order management in the optical sector, covering simplified, ordinary, and rectifying invoices. Our goal was to enhance compliance with the law, especially in relation to the draft regulation still in the drafting phase. Working on aspects related to this draft is crucial, as many of its provisions will remain relevant, contributing to compliance with the first letters of Article 201 bis of the LGT.
As a computer expert collaborating with the justice system, my main focus is to reduce the risk of non-compliance with the anti-fraud law by my clients. Additionally, I aim to have all the electronic evidence necessary for an effective defense in case of legal proceedings. This defense is based on objective evidence supported by an efficient and effective chain of custody.
In conclusion, if you have software that generates invoices or performs accounting functions, I invite you to take advantage of our experience in auditing over 100 solutions. You can start by completing our form at https://leyantifraude.com/cuestionario-ley-antifraude/. At www.leyantifraude.com, we are committed to providing solutions that ensure legal compliance and the integrity of computer systems in today’s business landscape.