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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.
Cuestión planteada
El RSIF no es de aplicación a los contribuyentes que lleven los libros registro en los términos establecidos en el artículo 62.6 del Reglamento del IVA, por lo que los sujetos al SII quedan excluidos. En caso de estar sujetos al RSIF, el uso de hojas de cálculo podría considerarse sistema informático de facturación si cumplen funciones de procesamiento y conservación. Los obligados pueden optar por un sistema que cumpla la normativa o la aplicación que ofrezca la Administración Tributaria.
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