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V0634-19 25 March 2019 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuestos especiales

Electronic delivery notes permitted for formalisation and filing

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.

The question raised

Whether it is possible to carry out said operation and digitally sign the copies of the delivery notes via a tablet or electronic device, and whether it is mandatory to have the copy of the delivery notes in paper format or if its storage and filing in digital format is permitted.

The DGT's ruling

Delivery notes issued in documentary or electronic format are considered to comply with the approved models if they contain, at a minimum, the same data and information as the annexes of Order HAC/1147/2018. Therefore, there is no impediment to formalizing and retaining the delivery note in electronic format.

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