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V0850-25 ·20 May 2025 ·consulta-vinculante Low impact
Tax

Billing systems must ensure record integrity and comply with technical specifications

An entity inquires about the definition of IT systems and penalties for failing to meet record integrity and traceability requirements. The DGT clarifies that the definition of billing systems applies analogously to accounting and management systems, and sets deadlines for the requirement of technical specifications.

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2025-05-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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