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A company asked whether its internally developed invoicing software must comply with RD 1007/2023 since its group is under SII. The DGT confirms that the invoicing systems regulation does not apply to those maintaining accounting records via immediate information supply.
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El RD 1007/2023 no es de aplicación para los contribuyentes que lleven los libros registro según el artículo 62.6 del Reglamento del IVA (régimen SII). No obstante, si la empresa actúa como productora o comercializadora de sistemas informáticos, sí debe cumplir con los requisitos del reglamento y ofrecer productos adaptados.
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