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V0159-26 ·28 January 2026 ·consulta-vinculante Low impact
Tax

The scope of application of the RSIF includes those who use computer systems to support their invoicing processes

The DGT states that if a community of goods acts as a business or professional for VAT purposes, it falls within the scope of the RSIF and Veri*factu regulations.

In 6 key points

How it affects those involved

Communities of goods engaged in commercial activities must comply with digital invoicing requirements if they operate as entrepreneurs or professionals under VAT.

Lifecycle

2026-01-28PublishedPublished 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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