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A company has enquired whether it may use software based in the Czech Republic to process and store digitised invoices, thereby dispensing with paper copies. The DGT has ruled that this is permissible provided that authenticity, integrity, and legibility are guaranteed, and that if storage takes place outside Spain, prior notification must be given to the AEAT.
Cuestión planteada La consultante solicita confirmación de que efectivamente ese sistema garantiza los tres requisitos señalados. Asimismo, se pregunta si es posible archivar tales facturas sin la necesidad de comunicarlo previamente a la AEAT. Por último, se pregunta si es posible destruir las facturas en papel y conservar únicamente la factura escaneada y digitalizada a través del citado software.
Los sujetos pasivos deben garantizar la autenticidad, integridad y legibilidad de las facturas durante todo el periodo de conservación. Es posible prescindir de los originales en papel mediante digitalización si se cumplen los requisitos de garantía. Si la conservación se realiza fuera de España, es obligatorio comunicar esta circunstancia con carácter previo a la AEAT. La gestión por un tercero en la Unión Europea no requiere comunicación previa, salvo que el tercero esté fuera de la UE o de territorios con asistencia mutua similar.
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