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A query was raised regarding whether cash registers can be considered billing computer systems under the new Regulation. The DGT has ruled that they are, provided they meet the established technical requirements.
Cuestión planteada
Las cajas registradoras se consideran sistemas informáticos de facturación siempre que cumplan los requisitos de integridad, conservación, accesibilidad, legibilidad, trazabilidad e inalterabilidad de los registros. Deben permitir admitir la entrada de información, conservarla y procesarla para producir resultados derivados.
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