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An association has enquired about the type of electronic signature valid for a certified document digitisation process. The Directorate General of Registries and Notaries (DGT) explains that the authenticity and integrity of invoices can be guaranteed by any means of evidence admitted in law, including advanced electronic signatures, electronic data interchange (EDI), or methods communicated and validated by the Tax Agency (AEAT).
Cuestión planteada Tipo de firma electrónica válida exigida para este proceso.
La autenticidad del origen y la integridad del contenido de las facturas, ya sean en papel o electrónicas, pueden garantizarse por cualquier medio de prueba admitido en Derecho. En el caso de facturas electrónicas, esto puede lograrse mediante firma electrónica avanzada, intercambio electrónico de datos (EDI) con procedimientos que garanticen la integridad, o mediante otros medios comunicados y validados previamente por la AEAT. Para la conservación electrónica, se debe asegurar la legibilidad, la autenticidad y la integridad sin necesidad de conservar copia en papel.
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