Skip to content
Back to index
V0365-26 20 February 2026 · SG de Tributos Criterion in force
IRPF · obligaciones tributarias formales

Filing obligation under RSIF depends on use of IT for invoicing

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.

The question raised

Question raised

The DGT's ruling

If the issuance of invoices is carried out manually, there is no obligation to comply with the Regulation approved by Royal Decree 1007/2023. However, if a computer system or program is used to support billing processes, said Regulation must be complied with or the computer application provided by the Tax Administration must be used. Tickets that are not considered invoices do not trigger the obligation under the RSIF.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact