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A professional has enquired about their obligations when issuing invoices and the requirements for computerised systems. The DGT explains that if computerised billing systems are used, they must comply with the RSIF Regulations, with the option to use the Administration's application or a system that meets the regulatory standards.
Cuestión planteada
El Reglamento RSIF se aplica a los contribuyentes del IRPF que desarrollen actividades económicas y utilicen sistemas informáticos de facturación. Si la expedición es manual, no aplica el RSIF, pero el uso de hojas de cálculo o bases de datos podría implicar la obligación de cumplir el Reglamento. El obligado puede optar por la aplicación de la Agencia Tributaria o un sistema que cumpla la Ley General Tributaria y el RSIF. El productor del sistema debe certificar su cumplimiento mediante una declaración responsable visible en el software.
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