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V2638-24 26 December 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · recargo de equivalencia

Facturing systems required only where invoicing obligation exists

A company in the equivalent surcharge regime asks whether it must apply the new requirements for digital invoicing systems under Royal Decree 1007/2023. The DGT responds that the regulation does not apply to operations in the equivalent surcharge regime where there is no invoicing obligation, but does apply where an invoice is required.

The question raised

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

The DGT's ruling

The Regulation on computerised billing systems is applicable to taxpayers subject to Personal Income Tax (IRPF) who carry out economic activities. However, it shall not apply to operations carried out by those under the equivalence surcharge regime when there is no obligation to issue an invoice. In cases where there is an obligation to issue an invoice, the Regulation shall apply to the computerised systems used for said issuance.

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