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V0664-26 25 March 2026 · SG de Tributos Criterion in force
IVA · sistemas informáticos de facturación

Scales may constitute IT invoicing systems if RSIF requirements are met

The DGT clarifies that scales are considered IT invoicing systems if they meet RSIF requirements, but this does not apply if they only issue tickets.

The question raised

Question raised

The DGT's ruling

Scales are considered computerised billing systems provided they comply with the requirements of Royal Decree 1007/2023 and support billing processes. If the system is used exclusively for the issuance of tickets, the RSIF is not applicable. The client may verify compliance through a responsible declaration, which must be visible in the system or requested from the producer.

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