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The DGT clarifies that companies subject to Corporate Tax are covered by the Digital Invoicing Systems Regulation (RSIF) if they use systems supporting their invoicing processes.
Cuestión planteada
El RSIF es de obligado cumplimiento para los contribuyentes del Impuesto sobre Sociedades que utilicen sistemas informáticos de facturación para sus operaciones. El reglamento se aplica a quienes desarrollen actividades económicas y utilicen sistemas que garanticen la integridad, conservación, accesibilidad, legibilidad, trazabilidad e inalterabilidad de los registros de facturación.
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