Doctrine by topic · DGT Observatory

Billing Records: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Refined position High confidence 21 rulings · 2018–2026

Current position

The billing computer system is the set of hardware and software that accepts, preserves, and processes billing information while complying with the requirements of integrity, traceability, and inalterability of the RSIF. The automatic submission of records is voluntary, although its adoption allows for the use of VERI*FACTU systems. Operations exempt from issuing invoices according to the ROF are excluded from the objective scope of the RSIF.

The DGT's position has shifted from focusing on the mandatory nature of the SII and submission deadlines to technically defining billing computer systems under the new RSIF framework. The nature of devices (cash registers, card terminals) and the distinction between the obligation to issue invoices and the obligation to comply with the technical requirements of the regulation have been clarified.

Turning points

  1. V0329-24

    Defines cash registers as billing systems as long as they comply with requirements of integrity, preservation, accessibility, legibility, traceability, and inalterability.

  2. V0819-26

    Clarifies that if an operation is exempt from issuing an invoice according to the ROF, it does not need to comply with the technical requirements of the RSIF.

Analysis based on 20 of 21 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

21
V0819-26 13 Apr 2026

Exempt operations excluded from RSIF scope

SG de Tributos
obligación de facturarsistemas informáticos de facturaciónexención de facturaregistros de facturaciónreglamento de obligaciones de facturación RD 1007/2023 (RSIF)RD 1619/2012 (ROF)
Affects CompanyExpat · Non-residentIndividual
V0650-26 20 Mar 2026

Pharmacies excluded from RSIF if billing delegated to third party

SG de Tributos
obligaciones tributarias formalessistemas informáticos de facturaciónexpedición de facturas por tercerosmarketplaceregistros de facturación LGT — Ley 58/2003 General Tributaria art. 29.2.jROF RD 1619/2012
Affects CompanyExpat · Non-residentIndividual
V0409-26 26 Feb 2026

Manual invoicing systems not covered by IT invoicing regulation

SG de Tributos
sistemas informáticos de facturaciónregistros de facturaciónobligados tributariosprocesamiento de datoshojas de cálculo RD 1007/2023LGT — Ley 58/2003 General Tributaria art. 29.2.j
Affects CompanyExpat · Non-residentIndividual
V0365-26 20 Feb 2026

Filing obligation under RSIF depends on use of IT for invoicing

SG de Tributos
obligaciones tributarias formalessistemas informáticos de facturaciónactividad económicafactura completafactura simplificada LGT — Ley 58/2003 General Tributaria art. 29.2.jLGT — Ley 58/2003 General Tributaria art. 12.2
Affects CompanyExpat · Non-residentIndividual
V0073-26 20 Jan 2026

Developers must offer VERI*FACTU-capable systems by 30 July 2025

SG de Tributos
sistemas de emisión de facturasverifacturegistros de facturacióncontrato de mantenimientosoftware as a service LGT — Ley 58/2003 General Tributaria art. 29.1LGT — Ley 58/2003 General Tributaria art. 29.2
Affects CompanyExpat · Non-residentIndividual

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