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V0557-20 9 March 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · digitalización certificada

Certified digitisation may be applied to CMR transport documents

A document management company has enquired whether the certified digitisation process using approved software is valid for CMR documents or consignment notes. The DGT has confirmed that it is, provided that current regulations are met.

The question raised

Whether the certified digitization process using approved software, for the purpose of electronic storage, would be equally valid for CMRs or waybills.

The DGT's ruling

CMR documents may undergo certified digitization as they are considered "other documents or supporting evidence" pursuant to Order EHA/962/2007. This allows for the disposal of paper originals, provided that the process complies with regulations and conservation obligations in other areas, such as commercial law, are met. The CMR may serve as evidence of the reality of the operation and the intra-Community transport.

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