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The consultant asks whether their accounting and invoice management activities for clients require compliance with the new IT regulation. The DGT responds that current regulations only set technical requirements for systems supporting invoicing processes, not for accounting systems.
Cuestión planteada
El desarrollo reglamentario de la obligación del artículo 29.2.j) de la LGT se ha producido exclusivamente respecto de los sistemas y programas informáticos de facturación. Por tanto, los sistemas contables no están sujetos a este desarrollo reglamentario actual. El consultante no está sometido al RSIF por las actividades de contabilidad y gestión de facturas mencionadas.
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