Skip to content
V0080-26 ·20 January 2026 ·consulta-vinculante Medium impact
Tax

Contributors under SII exempt from RD 1007/2023 facturing rules

A company asked whether its internally developed invoicing software must comply with RD 1007/2023 since its group is under SII. The DGT confirms that the invoicing systems regulation does not apply to those maintaining accounting records via immediate information supply.

In 6 key points

Lifecycle

2026-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact