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A professional asks whether she is required to comply with the new Regulation on IT invoicing systems (RSIF) if issuing invoices manually. The DGT replies that manual invoicing does not trigger RSIF requirements, but if a computer system is used, compliance is required or the AEAT's application must be used.
Cuestión planteada
Si la expedición de facturas se realiza de manera manual, no existe obligación de cumplir el Reglamento aprobado por el Real Decreto 1007/2023. No obstante, si se utiliza un sistema o programa informático que soporte los procesos de facturación, se debe cumplir con dicho Reglamento o utilizar la aplicación informática que ofrezca la Administración Tributaria. Los tickets que no tengan consideración de factura no activan la obligación del RSIF.
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