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V0080-26 20 January 2026 · SG de Tributos Criterion in force
IVA · sistemas de facturación

Contributors under SII exempt from RD 1007/2023 facturing rules

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.

The DGT's ruling

The Regulation establishing the requirements for computer-based invoicing systems does not apply to taxpayers who maintain record books pursuant to Article 62.6 of the VAT Regulation (SII). However, if the company acts as a producer or distributor of such systems, it must comply with the regulation and offer adapted products. In that case, it must guarantee the integrity, traceability, and preservation of the records through a responsible declaration.

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