Key points on new penalties for manipulative accounting software

Some companies make use of so-called ‘dual-use software’, a practice that has never been advised and now carries significant penalties. What are the key things to consider about the new penalties for manipulative accounting software?

Law 11/2021, on Measures to Prevent and Combat Tax Fraud, was approved on 11 July 2021. This new law, passed last summer, restricts the use of dual-use accounting software, a digital tool that allows companies and freelancers to manipulate their accounts.

Not only is it a matter of complying with this law, namely not to double bookkeeping, but it is also necessary from October onwards for companies to have a programme in place that does not allow this type of activity, even if they do not actually use them.

In this case, the business owner can access the programme by pressing a button or entering a key combination. Another commonly used software is known as Zipper. This is an external programme that is stored on removable devices, such as CDs or USB sticks.

What are the penalties for non-compliance?

On the one hand failure to comply with this obligation constitutes a serious infringement and fines could be up to €50,000. Furthermore, if the business owner hides income and does not comply with the technical requirements, fines of up to €150,000 per financial year that includes hidden sales may be incurred.

On the other hand, if the programme used is not certified, the fine could be €50,000.

In conclusion, any self-employed person or company that does not update its software in accordance with current regulations will be sanctioned.

Recommended legal software for companies

In the face of these non-permitted programmes, companies can rely on ERPs that do ensure legal accounting. Moreover, it is the perfect opportunity for SMEs to update their accounting system, adapting to technology and taking advantage of all its benefits in terms of productivity.

If you want to know which are the best ERPs for business management, we talked about this in our blog on another post. Among the programmes on the market today, there are some that are very complete and fully adapted to the law, such as Microsoft Dynamics 365, SAP, Oracle, Sage, Holded, Odoo, Zoho, Salesforce, Openbravo, Force Manager and more.

Some are more affordable than others, and each has its own advantages and disadvantages. You will have to choose the option that best suits your needs. However, it is essential that it does not allow double counting, and also remember that the software should be easy to use and integrate, accessible, adaptable, scalable and well supported.

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