Doctrine by topic · DGT Observatory

Verifactu: 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 · 2024–2026

Current position

The Regulation on computer billing systems (RSIF) applies to those carrying out economic activities and using systems that support billing processes. Producers and distributors must offer adapted products that guarantee the integrity, traceability, and unalterability of records. Taxpayers may opt for systems that comply with the regulations or the application of the Tax Administration. The RSIF does not apply if the issuance of invoices is manual or if the system is used exclusively for the issuance of tickets.

The DGT's position remains constant regarding the application of the RSIF to systems that support billing processes and to the producers of these systems. Rulings have progressively specified the scope of application, clarifying the situation of SaaS systems, scales, cash registers, and partnerships (comunidades de bienes). No changes in criterion are observed, but rather a technical delimitation of the obligated subjects and objects.

Turning points

  1. V0073-26

    Establishes the obligation of producers to offer systems with the capacity to send records to the AEAT and to allow VERI*FACTU functionality before July 2025.

  2. V0664-26

    Defines that scales are billing systems if they support such processes and establishes the mandatory requirement of a responsible declaration visible to the customer.

Analysis based on 13 of 14 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

14
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
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
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
V0080-26 20 Jan 2026

Contributors under SII exempt from RD 1007/2023 facturing rules

SG de Tributos
sistemas de facturaciónsuministro inmediato de informaciónobligaciones formalesverifactulibros registro LGT — Ley 58/2003 General Tributaria art. 29.2.jRD 1007/2023
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
V2638-24 26 Dec 2024

Facturing systems required only where invoicing obligation exists

SG de Impuestos sobre el Consumo
recargo de equivalenciasistemas informáticos de facturaciónfactura simplificadaobligación de facturarverifactu LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual

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