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V1804-25 13 October 2025 · SG de Tributos Criterion in force
OTRO · sistema informático de facturación

Automatic invoice record submission is voluntary except for VERI*FACTU system choice

The DGT clarifies that automatic and secure submission of records is voluntary, but certain design requirements apply if the VERI*FACTU system is chosen.

The question raised

1. Are businesses obliged to have an internet connection at the location where their SIF is situated in order to comply with Royal Decree 1007/2023, of December 5, approving the Regulation establishing the requirements to be adopted by computer or electronic systems and programs supporting the billing processes of businesses and professionals, and the standardization of billing record formats, and with Order HAC/1177/2024, of October 17, which develops the technical, functional, and content specifications referred to in the Regulation establishing the requirements to be adopted by computer or electronic systems and programs supporting the billing processes of businesses and professionals, and the standardization of billing record formats, approved by Royal Decree 1007/2023, of December 5; and with the Regulation regulating billing obligations, approved by Royal Decree 1619/2012, of November 30.

The DGT's ruling

The computer system must guarantee the integrity and traceability of the records, having the capacity for electronic submission to the Administration. However, the automatic and secure submission of billing records is voluntary pursuant to Article 15 of the RSIF. If the taxpayer opts for automatic submission, their system may be considered a Verifiable Invoice Issuance System (VERI*FACTU).

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