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Computerized Billing Systems: 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 29 rulings · 2024–2026

Current position

Taxpayers using computerized systems for billing must comply with Royal Decree 1007/2023 (RSIF), with the option to use the Administration's application or a certified proprietary system. The RSIF does not apply to the manual issuance of invoices, the issuance of tickets, or to taxpayers subject to the SII (Immediate Supply of Information). Spreadsheets or databases may be considered computerized billing systems if they support such processes.

The DGT's position remains constant regarding the application of the RSIF to those using computerized means, allowing the choice between proprietary software or that of the Administration. The cases of exclusion have been specified, such as manual billing, the issuance of tickets, or being a subject of the SII. The doctrine confirms that tools such as spreadsheets can trigger the obligation if they act as billing systems.

Turning points

  1. V0482-26

    Establishes that the enforceability of the RSIF and the infringement for non-certified systems will only operate from January or July 2027.

  2. V0665-26

    Clarifies that if the system is used solely to issue tickets, it falls outside the scope of the RSIF.

Analysis based on 26 of 29 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V0820-26 14 Apr 2026

VAT contributors under SII exempt from RSIF

SG de Tributos
suministro inmediato de informaciónsistemas informáticos de facturaciónobligaciones formalesverifactulibros registro LGT — Ley 58/2003 General Tributaria art. 29.2.jLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
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
V0817-26 13 Apr 2026

Accounting systems not subject to new IT invoicing regulations

SG de Tributos
obligaciones tributarias formalessistemas informáticos de facturaciónintegridad de registrosprocesos contablesespecificaciones técnicas LGT — Ley 58/2003 General Tributaria art. 29.2.jLGT — Ley 58/2003 General Tributaria art. 201 bis
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
V0496-26 4 Mar 2026

VAT contributors under SII exempt from RSIF regulation

SG de Tributos
suministro inmediato de informaciónsistemas informáticos de facturaciónobligaciones formaleslibros registroverifactu LGT — Ley 58/2003 General Tributaria art. 29.2.eLGT — Ley 58/2003 General Tributaria art. 29.2.j
Affects CompanyExpat · Non-residentIndividual
V0484-26 3 Mar 2026

Supply charges not considered invoices

SG de Tributos
suplidosbase imponiblenota de cargomediaciónfactura LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2
Affects CompanyExpat · Non-residentIndividual
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
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
V0377-26 23 Feb 2026

IT billing systems must comply with RSIF if used for billing processes

SG de Tributos
obligaciones formalessistemas informáticos de facturaciónfacturación manualintegridad de registrosverifactu LGT — Ley 58/2003 General Tributaria art. 29.2.eLGT — 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
V0318-26 12 Feb 2026

Compliance with RSIF depends on use of IT billing systems

SG de Tributos
sistemas informáticos de facturaciónobligaciones formalesfacturación por cuenta de tercerosreglamento verifactuempresario LGT — Ley 58/2003 General Tributaria art. 29.2.jRD 1007/2023 (RSIF)
Affects CompanyExpat · Non-residentIndividual
V0295-26 12 Feb 2026

Agricultural compensation receipts exempt from RSIF requirements

SG de Tributos
recibos de compensación agrariasistemas informáticos de facturaciónrisffactura simplificadaobligaciones de facturación RSIF Real Decreto 1007/2023ROF Real Decreto 1619/2012
Affects CompanyExpat · Non-residentIndividual
V0235-26 5 Feb 2026

Communities of property subject to RSIF if invoicing as VAT payers

SG de Tributos
comunidad de bienessujeto pasivoobligación formalsistemas informáticos de facturaciónactividad económica LGT — Ley 58/2003 General Tributaria art. 29.2.dLGT — Ley 58/2003 General Tributaria art. 29.2.j
Affects CompanyExpat · Non-residentIndividual
V0205-26 4 Feb 2026

Landlords without employees not required to use billing IT systems

SG de Tributos
actividad económicasistemas informáticos de facturaciónarrendamiento de inmueblesobligados tributariospersonal asalariado RD 1007/2023 (RSIF)LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual

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