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The DGT clarifies that point-of-sale terminals are considered accounting information systems only if they support billing processes, not merely ticket printing.
Cuestión planteada
Las cajas registradoras se consideran sistemas informáticos de facturación siempre que cumplan los requisitos del RSIF y soporten procesos de facturación. Si el sistema se utiliza exclusivamente para la expedición de tickets, no se aplica el RSIF. El cliente puede verificar el cumplimiento mediante la declaración responsable, que debe constar de modo visible en el sistema o ser solicitada al productor.
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