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V2043-25 ·4 November 2025 ·consulta-vinculante Medium impact
Tax

Taxpayers with economic activity must comply with digital invoicing regulations if using IT systems

A self-employed worker asks whether the new obligations under Royal Decree 1007/2023 on invoicing systems apply to them. The DGT responds that the regulation applies to IRPF taxpayers with economic activity who use digital invoicing systems.

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2025-11-04PublishedPublished 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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