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V0100-26 20 January 2026 · SG de Tributos Criterion in force
IRPF · obligaciones tributarias formales

Self-employed professionals using IT for invoicing must comply with RSIF Regulation

A professional carrying out economic activity and issuing invoices asks whether they must comply with IT invoicing requirements. The DGT responds that the obligation to invoice and the technical requirements for systems are separate, and that the Regulation applies if an IT system is used.

The question raised

Question raised

The DGT's ruling

Personal Income Tax taxpayers who carry out economic activities and use computerised billing systems are obliged under Royal Decree 1007/2023. If the issuance of invoices is manual, said Regulation does not apply. In the event of using computerised systems, the obliged party may opt for an application from the Tax Agency or a proprietary system that complies with the legal requirements.

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