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V0060-25 ·3 February 2025 ·consulta-vinculante Low impact
Tax

Applicability of the Regulation on computerised billing systems to recipients and third parties in billing agreements

The DGT clarifies that while SII members are not affected by the new digital invoicing regulation in their own operations, they must comply when acting as recipients or third parties in delegated invoicing agreements.

In 6 key points

How it affects those involved

SII members must comply with the new digital invoicing regulation when acting as recipients or third parties in invoicing delegation agreements, even if not directly involved in their own operations.

Lifecycle

2025-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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