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V0061-25 3 February 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · suministro inmediato de información

Applicability of the new Regulation on computerised billing systems to taxable persons who delegate the issuance of invoices

The DGT clarifies that the regulation does not apply to insurers' own operations, but does apply when they act as recipients of invoices from third parties.

The question raised

Question posed: Whether the obligations introduced by Royal Decree 1007/2023, of 5 December, approving the Regulation establishing the requirements to be adopted by computerised or electronic systems and programs supporting the billing processes of entrepreneurs and professionals, and the standardisation of billing record formats, are applicable to the members of the applicant.

The DGT's ruling

Los asociados que están acogidos al SII no están sujetos al Reglamento de sistemas informáticos de facturación respecto a sus propias operaciones. No obstante, si han concertado acuerdos para expedir facturas como destinatarios de las operaciones de otros, les serán aplicables las obligaciones de dicho Reglamento en su condición de sujetos pasivos obligados a la expedición de la factura.

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