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V0377-26 23 February 2026 · SG de Tributos Criterion in force
IVA · obligaciones formales

IT billing systems must comply with RSIF if used for billing processes

The DGT responds that compliance with the IT billing system requirements under Royal Decree 1007/2023 depends on whether an IT system is used or if billing is done manually.

The question raised

Question raised

The DGT's ruling

If the taxpayer uses a computer system that supports billing processes, it must comply with the requirements of Royal Decree 1007/2023 (RSIF). In the event of using computer systems, the obliged party may opt for a system that complies with the regulations or the application provided by the Tax Administration. If the issuance of invoices is carried out manually, the provisions of the RSIF are not mandatory.

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