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V0820-26 ·14 April 2026 ·consulta-vinculante Medium impact
Tax

VAT contributors under SII exempt from RSIF

The DGT confirms that taxpayers under the Immediate Information Supply (SII) scheme are not subject to the Regulation on IT invoicing systems (RSIF), and that using Excel is permissible.

In 6 key points

How it affects those involved

Contributors under SII are exempt from complying with the RSIF requirements, allowing them to use Excel for invoicing records.

Lifecycle

2026-04-14PublishedPublished 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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