Skip to content
Back to index
V0415-26 26 February 2026 · SG de Tributos Criterion in force
IS · sistema informático de facturación

Societies taxpayers must comply with RSIF if using digital invoicing systems

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.

The question raised

Question raised

The DGT's ruling

The RSIF is mandatory for Corporate Income Taxpayers who use computerised billing systems for their operations. The regulation applies to those who carry out economic activities and use systems that guarantee the integrity, preservation, accessibility, legibility, traceability, and unalterability of billing records.

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