Obligation to comply with the new Billing Systems Regulation for Personal Income Tax (IRPF)

The Dirección General de Tributos (DGT) has issued a relevant criterion regarding the application of Royal Decree 1007/2023, which establishes the requirements that computer or electronic systems and programs supporting the billing processes of entrepreneurs and professionals must meet.

What the DGT has resolved

The query concerned whether the obligations introduced by Royal Decree 1007/2023, which regulates the standardization of billing record formats and the requirements for computer systems, are applicable to taxpayers of Personal Income Tax (IRPF) who carry out an economic activity.

The resolution determines that the obligations of this Regulation are applicable to those subjects who, in the exercise of their economic activity, use computer systems to manage their billing processes. The regulatory framework is based on the General Tax Law (LGT) and the IRPF Law, integrating the new technical requirements for the standardization of records.

What it means for you

If you are a self-employed worker or professional carrying out an economic activity and using computer tools, management software, or billing programs, this regulatory change has a direct impact on your daily operations. It is not enough to issue invoices; the systems you use to support such processes must comply with the technical requirements and format standardization dictated by the new Regulation.

This implies that billing management must no longer only comply with the content requirements of the invoice, but also with the requirements of integrity and traceability that computer systems must guarantee to prevent manipulation of the records.

What you should do

It is necessary to verify that the software tools you currently use for the billing of your economic activity comply with the provisions of Royal Decree 1007/2023. It is recommended to contact your software providers to confirm that their systems comply with the standardization of formats and the security requirements demanded by current regulations. Evaluating the adequacy of your computer processes will allow you to ensure compliance with your tax obligations before the Administration.