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Computerized Invoicing System: 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 14 rulings · 2025–2026

Current position

A computerized invoicing system is the set of hardware and software that accepts, preserves, and processes invoicing information in compliance with the requirements of the RSIF (Regulation on Invoicing Software). Business owners may choose between issuing paper invoices or electronic format, and the use of these systems does not condition the substitution of simplified invoices for full invoices. A distinction must be made between the obligation to issue invoices and the obligation for systems to guarantee the integrity and traceability of records.

The DGT's position remains constant in defining the scope of application of the RSIF and the taxpayer's autonomy to choose the method of issuance. Rulings have progressively specified the nature of devices (such as credit card terminals or spreadsheets) and the independence of invoicing obligations from those of computerized systems. No changes in criteria are observed, but rather a clarification of technical and operational concepts.

Turning points

  1. V0298-26

    Clarifies that a credit card terminal is only an invoicing system if it meets the requirements of article 1.2 of the RSIF and performs creation, registration, or preservation functions.

  2. V0662-26

    Defines the system as the set of hardware and software that accepts, preserves, and processes information, noting that compliance is certified through a responsible declaration from the producer.

  3. V1064-26

    Establishes that tools such as spreadsheets or databases may be considered invoicing systems if they process and preserve data, requiring their adaptation to the Regulation.

Analysis based on 14 of 14 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

14
V5177-26 15 Jul 2026

Business owners can choose between paper or electronic invoices

SG de Impuestos sobre el Consumo
factura electrónicafactura simplificadasistema informático de facturaciónobligación de facturaciónintegridad de la factura LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2
Affects CompanyExpat · Non-residentIndividual
V5126-26 7 Jul 2026

Business owners can choose between paper or electronic invoices

SG de Impuestos sobre el Consumo
factura electrónicafactura simplificadasistema informático de facturaciónobligación de facturaciónsoporte electrónico LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2
Affects CompanyExpat · Non-residentIndividual
V1072-26 14 May 2026

Taxpayers must comply with RSIF even if billing is delegated

SG de Tributos
sistema informático de facturacióndelegación de facturaciónobligaciones de facturaciónresponsabilidad tributariaentidades exentas RSIF Real Decreto 1007/2023ROF Real Decreto 1619/2012
Affects CompanyExpat · Non-residentIndividual
V0686-26 26 Mar 2026

Business owners can choose between paper or electronic invoices

SG de Impuestos sobre el Consumo
factura simplificadafactura electrónicasistema informático de facturaciónseries de facturascanje de facturas LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V1925-25 15 Oct 2025

Use of Excel may trigger RSIF obligations

SG de Tributos
sistema informático de facturaciónrsifhojas de cálculoobligado tributarioexpedición de facturas RD 1007/2023LGT — Ley 58/2003 General Tributaria art. 29.2.j
Affects CompanyExpat · Non-residentIndividual

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