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Se consulta si un contribuyente que emite facturas de forma manual está obligado a cumplir con el Reglamento de sistemas informáticos de facturación. La DGT responde que la expedición manual no está sujeta al reglamento, pero advierte que el uso de hojas de cálculo o bases de datos podría implicar la obligación de cumplir con la normativa.
The tax team reviews your specific situation.
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