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V2043-25 4 November 2025 · SG de Tributos Criterion in force
IRPF · sistemas informáticos de facturación

Taxpayers with economic activity must comply with digital invoicing regulations if using IT systems

A self-employed worker asks whether the new obligations under Royal Decree 1007/2023 on invoicing systems apply to them. The DGT responds that the regulation applies to IRPF taxpayers with economic activity who use digital invoicing systems.

The question raised

Inquiry as to whether the obligations introduced by Royal Decree 1007/2023, of December 5, which approves the Regulation establishing the requirements to be adopted by computer or electronic systems and programs supporting the billing processes of entrepreneurs and professionals, and the standardization of billing record formats, are applicable.

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