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V1072-26 14 May 2026 · SG de Tributos Criterion in force
IS · sistema informático de facturación

Taxpayers must comply with RSIF even if billing is delegated

The DGT confirms that the party delegating invoice issuance bears responsibility for complying with the RSIF regulations.

The question raised

Question raised

The DGT's ruling

Corporate Income Taxpayers are subject to the RSIF when using computerised billing systems for their activities. Although the obligation to issue invoices may be materially delegated to a third party or to the recipient of the transaction, the responsibility for complying with the obligations established in the RSIF and in the Invoicing Obligations Regulation rests with the taxable person performing the delivery of goods or the provision of services.

Apply this to a real case

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

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