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V2467-19 ·16 September 2019 ·consulta-vinculante Medium impact
Tax

Authorisation from the Managing Office required to use automated logs as proof of system unavailability

A query was raised regarding what constitutes an automated and auditable log to justify the inability to communicate the draft transit note for on-route sales. The DGT clarifies that these are systems without human intervention that record communication attempts and errors, but their use requires prior authorisation from the Managing Office.

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2019-09-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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