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V0557-20 ·9 March 2020 ·consulta-vinculante Medium impact
Tax

Certified digitisation may be applied to CMR transport documents

A document management company has enquired whether the certified digitisation process using approved software is valid for CMR documents or consignment notes. The DGT has confirmed that it is, provided that current regulations are met.

In 6 key points

How it affects those involved

This ruling confirms that transport companies can use certified digital copies of CMR documents instead of physical originals, provided they use approved software and comply with existing legal standards.

Lifecycle

2020-03-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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