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A hydrocarbon tax warehouse has enquired whether delivery notes can be issued via electronic devices and if paper documentation is mandatory. The DGT has ruled that electronic formats may be used, provided they contain the minimum required data.
Cuestión planteada Si es posible realizar dicha operativa y firmar digitalmente los ejemplares de las notas de entrega a través de una tablet o dispositivo electrónico, y si es obligatorio disponer del ejemplar de las notas de entrega en formato papel o se admite su almacenamiento y archivo en formato digital.
Las notas de entrega expedidas en soporte documental o electrónico se consideran ajustadas a los modelos aprobados si contienen, como mínimo, los mismos datos e información que los anexos de la Orden HAC/1147/2018. Por tanto, no hay inconveniente en formalizar y conservar la nota de entrega en formato electrónico.
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