Skip to content
Back to index
V0820-26 14 April 2026 · SG de Tributos Criterion in force
IVA · suministro inmediato de información

VAT contributors under SII exempt from RSIF

The DGT confirms that taxpayers under the Immediate Information Supply (SII) scheme are not subject to the Regulation on IT invoicing systems (RSIF), and that using Excel is permissible.

The question raised

Question raised

The DGT's ruling

The RSIF is not applicable to taxpayers who maintain registration books under the terms established in Article 62.6 of the VAT Regulations (taxpayers in the SII). In the event that they are subject to the RSIF, the use of spreadsheets, databases, or processors does not guarantee that they will not be considered obligated parties, as they may act as computerised billing systems. Obligated parties may opt for a system that complies with the regulations or the application offered by the Tax Administration.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact