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V0318-26 12 February 2026 · SG de Tributos Criterion in force
IVA · sistemas informáticos de facturación

Compliance with RSIF depends on use of IT billing systems

A machine recreation company asks whether it must comply with the new IT billing regulation (RSIF) and whether it can still bill on behalf of third parties. The DGT responds that RSIF obligation arises if IT systems are used for billing, and that billing on behalf of third parties remains possible under the Billing Obligations Regulation.

The question raised

Question raised

The DGT's ruling

If the taxpayer uses a computer system or program to issue invoices, they shall be obliged to comply with the requirements of the RSIF. In the case of invoicing on behalf of third parties, the inquirer shall comply with the RSIF if they use a computer system, unless they maintain their accounting records in accordance with Article 62.6 of the VAT Regulations. The responsibility for compliance with the RSIF always rests with the taxable person performing the transaction.

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