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V0329-24 7 March 2024 · SG de Tributos Criterion in force
IVA · sistemas informáticos de facturación

Cash registers may be classified as billing computer systems if legal requirements are met

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.

The DGT's ruling

Cash registers are considered computerised billing systems provided they meet the requirements of integrity, preservation, accessibility, legibility, traceability, and inalterability of records. They must allow for the input of information, its preservation, and its processing to produce derived results.

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