Doctrine by topic · DGT Observatory

Invoicing Regulations: 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

Settled doctrine High confidence 10 rulings · 2015–2026

Current position

The obligation to issue an invoice is governed by the Invoicing Regulations, allowing for full or simplified invoices depending on the regime and amount. The specific designation of 'invoice' is not required in the document as long as the content requirements are met. Regarding the new Billing Systems Regulation (RSIF), the mandatory use of certified systems and the responsible declaration of certification will only be enforceable after the entry into force of the deadlines provided for in Royal Decree 1007/2023.

The DGT's position remains stable regarding content requirements and the freedom to use manual or mechanical formats. Recent evolution focuses on the transition towards the new RSIF framework, clarifying that the enforceability of certified systems and the responsible declaration of certification is subject to the adaptation deadlines established in Royal Decree 1007/2023.

Turning points

  1. V2923-18

    Establishes that it is not mandatory to include the expressions 'invoice' or 'simplified invoice' in documents that meet the legal requirements.

  2. V0482-26

    Clarifies that the enforceability of the responsible declaration of certification of systems only arises after the adaptation deadlines of Royal Decree 1007/2023.

Analysis based on 10 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

11
V0482-26 3 Mar 2026

Certification of invoicing systems not required before 2027

SG de Tributos
sistemas informáticos de facturacióncertificacióndeclaración responsableinfracción tributariareglamento de facturación LGT — Ley 58/2003 General Tributaria art. 29.2.jLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V2607-18 25 Sept 2018

Manual completion of simplified invoice data permitted after printing

SG de Impuestos sobre el Consumo
factura simplificadaderecho a la deducciónreglamento de facturaciónintegridad del contenidoautenticidad del origen LIVA — Ley 37/1992 del IVA art. 97LIVA — Ley 37/1992 del IVA art. 164.Uno.3º
Affects CompanyExpat · Non-residentIndividual
V2626-17 13 Oct 2017

Non-credit institutions must issue invoices for exempt financial services

SG de Impuestos sobre el Consumo
servicios financierosexención de ivasobligación de facturarentidad de créditoreglamento de facturación LIVA — Ley 37/1992 del IVA art. 20.Uno.18ºLIVA — Ley 37/1992 del IVA art. 164.Uno.3º
Affects CompanyExpat · Non-residentIndividual

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