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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.
Cuestión planteada Consulta si resultan aplicables las obligaciones introducidas por el Real Decreto 1007/2023, de 5 de diciembre, por el que se aprueba el Reglamento que establece los requisitos que deben adoptar los sistemas y programas informáticos o electrónicos que soporten los procesos de facturación de empresarios y profesionales, y la estandarización de formatos de los registros de facturación.
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