Skip to content
V0621-26 ·18 March 2026 ·consulta-vinculante Medium impact
Tax

Invoices issued by third parties may be excluded from RSIF if specific conditions are met

A business operating within a supermarket queries whether invoices issued by a third party must comply with the new digital invoicing regulation (RSIF). The DGT responds that while the business is subject to the RSIF, operations invoiced by a third party may be excluded if the delegation of invoicing obligations is satisfied.

In 6 key points

How it affects those involved

Businesses operating through third parties may exclude invoicing operations from RSIF compliance if the delegation of invoicing responsibilities meets the required conditions.

Lifecycle

2026-03-18PublishedPublished 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