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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.
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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 incluidos en este desarrollo reglamentario actual. El consultante, cuyas actividades se limitan a la contabilidad y gestión de facturas, no está sometido al RSIF. No obstante, sus clientes sí deben cumplir con dicho reglamento si utilizan sistemas informáticos de facturación.
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