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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.
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Los contribuyentes del IRPF que desarrollen actividades económicas y utilicen sistemas informáticos de facturación están sujetos al Reglamento aprobado por el Real Decreto 1007/2023. Si la expedición de facturas es manual, no se aplica dicho Reglamento. En caso de usar sistemas informáticos, el obligado puede optar por una aplicación de la Agencia Tributaria o un sistema propio que cumpla los requisitos de integridad, conservación y trazabilidad.
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