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A hospitality association inquired about the requirement to use computer systems and the possibility of issuing manual or differently numbered invoices. The DGT clarifies that businesses may choose the method of invoice issuance (paper or electronic), and that invoicing obligations differ from those relating to computer systems.
Cuestión planteada Se plantean las siguientes cuestiones:
Los empresarios pueden elegir el medio de expedición de las facturas, ya sea en papel o en formato electrónico, sin que el uso de sistemas informáticos condicione la forma de emitir una factura en sustitución de una simplificada. Es posible facturar una actividad con sistema informático y otra en papel, o hacerlo de forma distinta en cada local. El uso de distintos sistemas informáticos de facturación no obliga a generar distintas series de facturas, aunque los empresarios pueden utilizarlas de forma potestativa si lo justifican.
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