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A company subject to the cash accounting scheme asks about the requirements for its register of issued invoices and whether it must include bank account numbers for direct debits. The DGT rules that, in addition to general data, the dates of payment and the method of payment used must be recorded.
Cuestión planteada Requisitos que debe cumplir el Libro Registro de facturas expedidas, conceptos que debe incluir y obligación de especificar el número de cuenta de cobro en caso de que el mismo se efectúe a través de domiciliación bancaria.
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