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The inquiry concerns whether specific database fields must be completed for certified digitisation, particularly regarding invoices in languages using non-European characters. The DGT rules that the software must guarantee the authenticity, integrity and legibility of invoices throughout the entire retention period.
Cuestión planteada Campos que es obligatorio cumplimentar en las bases de datos que acompañan a la digitalización certificada, tanto en el caso de facturas completas como en el de facturas simplificadas. Obligación de introducir tales datos en el caso de facturas procedentes de países cuya lengua oficial contenga caracteres distintos a los del teclado europeo, como pueden ser el árabe, el ruso o el japonés.
Los sujetos pasivos deben garantizar la autenticidad del origen, la integridad del contenido y la legibilidad de las facturas, ya sean en papel o formato electrónico. La entidad puede utilizar software de digitalización siempre que este garantice efectivamente dichos requisitos. La digitalización certificada permite prescindir de los originales en papel, pudiendo utilizarse software homologado o cualquier otro medio que cumpla con las garantías de seguridad y legibilidad exigidas.
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