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A business operating within a supermarket queries whether invoices issued by a third party must comply with the new digital invoicing regulation (RSIF). The DGT responds that while the business is subject to the RSIF, operations invoiced by a third party may be excluded if the delegation of invoicing obligations is satisfied.
Cuestión planteada
La entidad consultante está obligada al cumplimiento del RSIF por ser contribuyente del Impuesto sobre Sociedades. No obstante, las operaciones de venta cuyas facturas sean expedidas materialmente por el supermercado estarán excluidas del ámbito objetivo del RSIF siempre que se cumplan los requisitos del artículo 4.3 del RSIF. Esto requiere que la expedición se realice conforme al artículo 5 del ROF, mediante acuerdo previo y cumpliendo con la normativa de libros registros.
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